We look at the division of 33544367 by 243 
We want to figure out the number of times 33544367 can be divided by 243.

Going ahead to step 1:
243 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (3) from the dividend after 3, then repeat: 33 / 243

Step 2:
243 can be fit into 33 0 times, resulting in a remainder of 33.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 33, we get 33.
Fetch the next digit (5) from the dividend, attach it to 33 and continue: 335 / 243

On to step 3:
If we divide 335 by 243, we get 1 and a remainder of 92.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 243 away from 335, we end up with 92.
Grab the next digit (4) from the dividend, add it to 92, then carry on: 924 / 243

Step 4:
The number 243 fits into 924 3 times, leaving a remainder of 195.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtracting 729 from 924 leaves us with 195.
Append the next digit (4) from the dividend to 195 and continue with: 1954 / 243

Going ahead to step 5:
1954 divided by 243 is 8 with a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 138.0
If we take 1944 away from 1954, we end up with 10.
Bring next digit (3) of the dividend behind the 10 and repeat the process: 103 / 243

Moving on to step 6:
243 can be fit into 103 0 times, resulting in a remainder of 103.
The number 0 becomes the next digit in our result. 
Result so far: 1380.0
Subtract 0 from 103 to get 103.
Grab the next digit (6) from the dividend, add it to 103, then carry on: 1036 / 243

Moving on to step 7:
243 goes into 1036 4 times with a remainder of 64.
Write down 4 as next digit of the result. 
Result so far: 13804.0
If we subtract 972 from 1036, we get 64.
Take the next digit (7) from the dividend and append it to 64, then repeat: 647 / 243

Advancing to step 8:
647 divided by 243 is 2 with a remainder of 161.
The next digit of our result is 2. 
Result so far: 138042.0
Subtract 486 from 647 to get 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Step 9:
When dividing 1610 by 243, we get 6 with a remainder of 152.
Use 6 as the next digit of our solution. 
Result so far: 138042.6
If we take 1458 away from 1610, we end up with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Step 10:
If we divide 1520 by 243, we get 6 and a remainder of 62.
The number 6 becomes the next digit in our result. 
Result so far: 138042.66
The remainder is 62 after subtracting 1458 from 1520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

The final result is 138042.66 with a remainder of 0.062.