We look at the division of 46726964 by 354 
Our goal is to divide 46726964 by 354.

Let's proceed to step 1:
When dividing 4 by 354, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (6) from the dividend, add it to 4, then carry on: 46 / 354

Going ahead to step 2:
354 goes into 46 0 times with a remainder of 46.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 46, we get 46.
Bring next digit (7) of the dividend behind the 46 and repeat the process: 467 / 354

Going ahead to step 3:
354 can be fit into 467 1 times, resulting in a remainder of 113.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 113 after subtracting 354 from 467.
Include the next digit (2) from the dividend after 113, then repeat: 1132 / 354

Going ahead to step 4:
1132 divided by 354 is 3 with a remainder of 70.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 1062 from 1132 to get 70.
Grab the next digit (6) from the dividend, add it to 70, then carry on: 706 / 354

On to step 5:
If we divide 706 by 354, we get 1 and a remainder of 352.
The number 1 becomes the next digit in our result. 
Result so far: 131.0
If we subtract 354 from 706, we get 352.
Include the next digit (9) from the dividend after 352, then repeat: 3529 / 354

Advancing to step 6:
When dividing 3529 by 354, we get 9 with a remainder of 343.
Put 9 as the next digit of the answer. 
Result so far: 1319.0
If we take 3186 away from 3529, we end up with 343.
Grab the next digit (6) from the dividend, add it to 343, then carry on: 3436 / 354

Let's proceed to step 7:
The number 354 fits into 3436 9 times, leaving a remainder of 250.
Write down 9 as next digit of the result. 
Result so far: 13199.0
The remainder is 250 after subtracting 3186 from 3436.
Take the next digit (4) from the dividend and append it to 250, then repeat: 2504 / 354

Step 8:
2504 divided by 354 is 7 with a remainder of 26.
The next digit of our result is 7. 
Result so far: 131997.0
If we take 2478 away from 2504, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 9:
If we divide 260 by 354, we get 0 and a remainder of 260.
Write down 0 as next digit of the result. 
Result so far: 131997.0
If we take 0 away from 260, we end up with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Going ahead to step 10:
2600 divided by 354 is 7 with a remainder of 122.
The next digit of our result is 7. 
Result so far: 131997.07
Deduct 2478 from 2600 and we're left with 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Going ahead to step 11:
If we divide 1220 by 354, we get 3 and a remainder of 158.
Write down 3 as next digit of the result. 
Result so far: 131997.073
Subtract 1062 from 1220 to get 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Going ahead to step 12:
354 can be fit into 1580 4 times, resulting in a remainder of 164.
The number 4 becomes the next digit in our result. 
Result so far: 131997.0734
Subtract 1416 from 1580 to get 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Going ahead to step 13:
354 goes into 1640 4 times with a remainder of 224.
Put 4 as the next digit of the answer. 
Result so far: 131997.07344
If we subtract 1416 from 1640, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Our division results in 131997.07344 with a remaining 0.000224.