Let's divide 67403927 by 544
We're looking to find how many times 544 goes into 67403927.

Advancing to step 1:
If we divide 6 by 544, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 544

Let's proceed to step 2:
67 divided by 544 is 0 with a remainder of 67.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 67, we end up with 67.
Grab the next digit (4) from the dividend, add it to 67, then carry on: 674 / 544

Going ahead to step 3:
If we divide 674 by 544, we get 1 and a remainder of 130.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 544 away from 674, we end up with 130.
Include the next digit (0) from the dividend after 130, then repeat: 1300 / 544

Advancing to step 4:
The number 544 fits into 1300 2 times, leaving a remainder of 212.
The next digit of our result is 2. 
Result so far: 12.0
Subtracting 1088 from 1300 leaves us with 212.
Grab the next digit (3) from the dividend, add it to 212, then carry on: 2123 / 544

On to step 5:
2123 divided by 544 is 3 with a remainder of 491.
Use 3 as the next digit of our solution. 
Result so far: 123.0
Subtracting 1632 from 2123 leaves us with 491.
Append the next digit (9) from the dividend to 491 and continue with: 4919 / 544

Step 6:
If we divide 4919 by 544, we get 9 and a remainder of 23.
Use 9 as the next digit of our solution. 
Result so far: 1239.0
Deduct 4896 from 4919 and we're left with 23.
Grab the next digit (2) from the dividend, add it to 23, then carry on: 232 / 544

On to step 7:
If we divide 232 by 544, we get 0 and a remainder of 232.
Write down 0 as next digit of the result. 
Result so far: 12390.0
Subtracting 0 from 232 leaves us with 232.
Append the next digit (7) from the dividend to 232 and continue with: 2327 / 544

Step 8:
544 can be fit into 2327 4 times, resulting in a remainder of 151.
Write down 4 as next digit of the result. 
Result so far: 123904.0
If we take 2176 away from 2327, we end up with 151.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1510, and continue the process.

Let's proceed to step 9:
The number 544 fits into 1510 2 times, leaving a remainder of 422.
Write down 2 as next digit of the result. 
Result so far: 123904.2
Subtracting 1088 from 1510 leaves us with 422.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4220, and continue the process.

Let's proceed to step 10:
The number 544 fits into 4220 7 times, leaving a remainder of 412.
Record the quotient 7 as the next digit in the result. 
Result so far: 123904.27
The remainder is 412 after subtracting 3808 from 4220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

On to step 11:
544 can be fit into 4120 7 times, resulting in a remainder of 312.
Put 7 as the next digit of the answer. 
Result so far: 123904.277
Deduct 3808 from 4120 and we're left with 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

The final outcome is 123904.277, with a leftover of 0.0312.