We look at the division of 67203131 by 428 
We're looking to find how many times 428 goes into 67203131.

Let's proceed to step 1:
If we divide 6 by 428, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 428

Going ahead to step 2:
428 goes into 67 0 times with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Grab the next digit (2) from the dividend, add it to 67, then carry on: 672 / 428

Going ahead to step 3:
If we divide 672 by 428, we get 1 and a remainder of 244.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 428 away from 672, we end up with 244.
Append the next digit (0) from the dividend to 244 and continue with: 2440 / 428

Advancing to step 4:
If we divide 2440 by 428, we get 5 and a remainder of 300.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Subtracting 2140 from 2440 leaves us with 300.
Include the next digit (3) from the dividend after 300, then repeat: 3003 / 428

Moving on to step 5:
428 goes into 3003 7 times with a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 157.0
Deduct 2996 from 3003 and we're left with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 428

Step 6:
If we divide 71 by 428, we get 0 and a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 1570.0
Subtract 0 from 71 to get 71.
Bring next digit (3) of the dividend behind the 71 and repeat the process: 713 / 428

Step 7:
The number 428 fits into 713 1 times, leaving a remainder of 285.
Put 1 as the next digit of the answer. 
Result so far: 15701.0
If we subtract 428 from 713, we get 285.
Take the next digit (1) from the dividend and append it to 285, then repeat: 2851 / 428

Let's proceed to step 8:
2851 divided by 428 is 6 with a remainder of 283.
Write down 6 as next digit of the result. 
Result so far: 157016.0
If we take 2568 away from 2851, we end up with 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Step 9:
The number 428 fits into 2830 6 times, leaving a remainder of 262.
The number 6 becomes the next digit in our result. 
Result so far: 157016.6
The remainder is 262 after subtracting 2568 from 2830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

On to step 10:
428 goes into 2620 6 times with a remainder of 52.
The next digit of our result is 6. 
Result so far: 157016.66
The remainder is 52 after subtracting 2568 from 2620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 157016.66 with a remainder of 0.052.