We look at the division of 34728967 by 851 
Our goal is to divide 34728967 by 851.

Moving on to step 1:
When dividing 3 by 851, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (4) from the dividend after 3, then repeat: 34 / 851

Step 2:
851 goes into 34 0 times with a remainder of 34.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 34 to get 34.
Take the next digit (7) from the dividend and append it to 34, then repeat: 347 / 851

Step 3:
851 goes into 347 0 times with a remainder of 347.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 347, we get 347.
Grab the next digit (2) from the dividend, add it to 347, then carry on: 3472 / 851

Moving on to step 4:
851 can be fit into 3472 4 times, resulting in a remainder of 68.
The next digit of our result is 4. 
Result so far: 4.0
If we take 3404 away from 3472, we end up with 68.
Include the next digit (8) from the dividend after 68, then repeat: 688 / 851

Step 5:
When dividing 688 by 851, we get 0 with a remainder of 688.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
The remainder is 688 after subtracting 0 from 688.
Grab the next digit (9) from the dividend, add it to 688, then carry on: 6889 / 851

Going ahead to step 6:
851 can be fit into 6889 8 times, resulting in a remainder of 81.
Use 8 as the next digit of our solution. 
Result so far: 408.0
If we subtract 6808 from 6889, we get 81.
Append the next digit (6) from the dividend to 81 and continue with: 816 / 851

On to step 7:
If we divide 816 by 851, we get 0 and a remainder of 816.
The next digit of our result is 0. 
Result so far: 4080.0
Subtract 0 from 816 to get 816.
Bring next digit (7) of the dividend behind the 816 and repeat the process: 8167 / 851

Advancing to step 8:
When dividing 8167 by 851, we get 9 with a remainder of 508.
Write down 9 as next digit of the result. 
Result so far: 40809.0
The remainder is 508 after subtracting 7659 from 8167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5080, and continue the process.

Moving on to step 9:
851 can be fit into 5080 5 times, resulting in a remainder of 825.
Put 5 as the next digit of the answer. 
Result so far: 40809.5
Subtracting 4255 from 5080 leaves us with 825.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8250, and continue the process.

Moving on to step 10:
851 goes into 8250 9 times with a remainder of 591.
Put 9 as the next digit of the answer. 
Result so far: 40809.59
If we subtract 7659 from 8250, we get 591.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5910, and continue the process.

On to step 11:
When dividing 5910 by 851, we get 6 with a remainder of 804.
Write down 6 as next digit of the result. 
Result so far: 40809.596
If we subtract 5106 from 5910, we get 804.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8040, and continue the process.

Step 12:
8040 divided by 851 is 9 with a remainder of 381.
The number 9 becomes the next digit in our result. 
Result so far: 40809.5969
Subtracting 7659 from 8040 leaves us with 381.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3810, and continue the process.

Let's proceed to step 13:
The number 851 fits into 3810 4 times, leaving a remainder of 406.
Record the quotient 4 as the next digit in the result. 
Result so far: 40809.59694
If we take 3404 away from 3810, we end up with 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Moving on to step 14:
The number 851 fits into 4060 4 times, leaving a remainder of 656.
The number 4 becomes the next digit in our result. 
Result so far: 40809.596944
If we take 3404 away from 4060, we end up with 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

The final result is 40809.596944 with a remainder of 6.56e-05.