232378 ÷ 67 
We want to figure out the number of times 232378 can be divided by 67.

Moving on to step 1:
The number 67 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 67

Step 2:
67 goes into 23 0 times with a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 67

On to step 3:
If we divide 232 by 67, we get 3 and a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 201 from 232 and we're left with 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 67

Moving on to step 4:
313 divided by 67 is 4 with a remainder of 45.
The next digit of our result is 4. 
Result so far: 34.0
The remainder is 45 after subtracting 268 from 313.
Take the next digit (7) from the dividend and append it to 45, then repeat: 457 / 67

Moving on to step 5:
When dividing 457 by 67, we get 6 with a remainder of 55.
Use 6 as the next digit of our solution. 
Result so far: 346.0
Subtracting 402 from 457 leaves us with 55.
Grab the next digit (8) from the dividend, add it to 55, then carry on: 558 / 67

Let's proceed to step 6:
67 can be fit into 558 8 times, resulting in a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 3468.0
If we take 536 away from 558, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
If we divide 220 by 67, we get 3 and a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 3468.3
If we take 201 away from 220, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 8:
If we divide 190 by 67, we get 2 and a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 3468.32
Deduct 134 from 190 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 9:
67 can be fit into 560 8 times, resulting in a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 3468.328
The remainder is 24 after subtracting 536 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 10:
67 goes into 240 3 times with a remainder of 39.
The number 3 becomes the next digit in our result. 
Result so far: 3468.3283
The remainder is 39 after subtracting 201 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 11:
390 divided by 67 is 5 with a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 3468.32835
Deduct 335 from 390 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 12:
550 divided by 67 is 8 with a remainder of 14.
The next digit of our result is 8. 
Result so far: 3468.328358
Subtract 536 from 550 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 13:
67 can be fit into 140 2 times, resulting in a remainder of 6.
The next digit of our result is 2. 
Result so far: 3468.3283582
If we subtract 134 from 140, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 14:
When dividing 60 by 67, we get 0 with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 3468.3283582
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

After the division, we end up with 3468.3283582 and a remainder of 6e-08.