Let's divide 67851407 by 926
We want to divide 67851407 by 926.

Going ahead to step 1:
926 can be fit into 6 0 times, resulting in 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.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 926

Let's proceed to step 2:
926 can be fit into 67 0 times, resulting in a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 67 to get 67.
Grab the next digit (8) from the dividend, add it to 67, then carry on: 678 / 926

Step 3:
926 goes into 678 0 times with a remainder of 678.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 678 to get 678.
Bring next digit (5) of the dividend behind the 678 and repeat the process: 6785 / 926

Going ahead to step 4:
When dividing 6785 by 926, we get 7 with a remainder of 303.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we subtract 6482 from 6785, we get 303.
Append the next digit (1) from the dividend to 303 and continue with: 3031 / 926

Let's proceed to step 5:
3031 divided by 926 is 3 with a remainder of 253.
The next digit of our result is 3. 
Result so far: 73.0
If we subtract 2778 from 3031, we get 253.
Bring next digit (4) of the dividend behind the 253 and repeat the process: 2534 / 926

Advancing to step 6:
926 goes into 2534 2 times with a remainder of 682.
Write down 2 as next digit of the result. 
Result so far: 732.0
The remainder is 682 after subtracting 1852 from 2534.
Include the next digit (0) from the dividend after 682, then repeat: 6820 / 926

Let's proceed to step 7:
926 can be fit into 6820 7 times, resulting in a remainder of 338.
Write down 7 as next digit of the result. 
Result so far: 7327.0
The remainder is 338 after subtracting 6482 from 6820.
Append the next digit (7) from the dividend to 338 and continue with: 3387 / 926

Step 8:
When dividing 3387 by 926, we get 3 with a remainder of 609.
Record the quotient 3 as the next digit in the result. 
Result so far: 73273.0
If we subtract 2778 from 3387, we get 609.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6090, and continue the process.

Moving on to step 9:
926 goes into 6090 6 times with a remainder of 534.
Use 6 as the next digit of our solution. 
Result so far: 73273.6
The remainder is 534 after subtracting 5556 from 6090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5340, and continue the process.

Let's proceed to step 10:
926 goes into 5340 5 times with a remainder of 710.
Write down 5 as next digit of the result. 
Result so far: 73273.65
Subtracting 4630 from 5340 leaves us with 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7100, and continue the process.

Moving on to step 11:
926 goes into 7100 7 times with a remainder of 618.
Put 7 as the next digit of the answer. 
Result so far: 73273.657
If we subtract 6482 from 7100, we get 618.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6180, and continue the process.

Going ahead to step 12:
The number 926 fits into 6180 6 times, leaving a remainder of 624.
Use 6 as the next digit of our solution. 
Result so far: 73273.6576
The remainder is 624 after subtracting 5556 from 6180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6240, and continue the process.

On to step 13:
6240 divided by 926 is 6 with a remainder of 684.
The next digit of our result is 6. 
Result so far: 73273.65766
The remainder is 684 after subtracting 5556 from 6240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6840, and continue the process.

The final result is 73273.65766 with a remainder of 0.000684.