We look at the division of 64420726 by 316 
We want to figure out the number of times 64420726 can be divided by 316.

On to step 1:
The number 316 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (4) from the dividend, attach it to 6 and continue: 64 / 316

Moving on to step 2:
316 can be fit into 64 0 times, resulting in a remainder of 64.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 64 after subtracting 0 from 64.
Grab the next digit (4) from the dividend, add it to 64, then carry on: 644 / 316

Advancing to step 3:
316 goes into 644 2 times with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 12 after subtracting 632 from 644.
Take the next digit (2) from the dividend and append it to 12, then repeat: 122 / 316

Advancing to step 4:
When dividing 122 by 316, we get 0 with a remainder of 122.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 122 and we're left with 122.
Include the next digit (0) from the dividend after 122, then repeat: 1220 / 316

Moving on to step 5:
If we divide 1220 by 316, we get 3 and a remainder of 272.
Write down 3 as next digit of the result. 
Result so far: 203.0
The remainder is 272 after subtracting 948 from 1220.
Include the next digit (7) from the dividend after 272, then repeat: 2727 / 316

Step 6:
316 goes into 2727 8 times with a remainder of 199.
Write down 8 as next digit of the result. 
Result so far: 2038.0
Deduct 2528 from 2727 and we're left with 199.
Bring next digit (2) of the dividend behind the 199 and repeat the process: 1992 / 316

Going ahead to step 7:
1992 divided by 316 is 6 with a remainder of 96.
Put 6 as the next digit of the answer. 
Result so far: 20386.0
The remainder is 96 after subtracting 1896 from 1992.
Append the next digit (6) from the dividend to 96 and continue with: 966 / 316

Let's proceed to step 8:
316 can be fit into 966 3 times, resulting in a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 203863.0
Subtract 948 from 966 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 9:
316 can be fit into 180 0 times, resulting in a remainder of 180.
Write down 0 as next digit of the result. 
Result so far: 203863.0
Subtract 0 from 180 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 10:
316 goes into 1800 5 times with a remainder of 220.
Put 5 as the next digit of the answer. 
Result so far: 203863.05
Subtracting 1580 from 1800 leaves us with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 11:
The number 316 fits into 2200 6 times, leaving a remainder of 304.
Record the quotient 6 as the next digit in the result. 
Result so far: 203863.056
Deduct 1896 from 2200 and we're left with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Moving on to step 12:
316 can be fit into 3040 9 times, resulting in a remainder of 196.
Write down 9 as next digit of the result. 
Result so far: 203863.0569
Subtract 2844 from 3040 to get 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

On to step 13:
316 goes into 1960 6 times with a remainder of 64.
The next digit of our result is 6. 
Result so far: 203863.05696
Deduct 1896 from 1960 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 14:
316 goes into 640 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 203863.056962
If we subtract 632 from 640, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 15:
The number 316 fits into 80 0 times, leaving a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 203863.056962
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 16:
The number 316 fits into 800 2 times, leaving a remainder of 168.
The next digit of our result is 2. 
Result so far: 203863.05696202
If we take 632 away from 800, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

In conclusion, the division gives 203863.05696202 with a balance of 1.68e-07.