We divide 70146540 by 676
We want to figure out the number of times 70146540 can be divided by 676.

Let's proceed to step 1:
676 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (0) from the dividend, attach it to 7 and continue: 70 / 676

Moving on to step 2:
676 can be fit into 70 0 times, resulting in a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 70 leaves us with 70.
Grab the next digit (1) from the dividend, add it to 70, then carry on: 701 / 676

Going ahead to step 3:
When dividing 701 by 676, we get 1 with a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 676 from 701, we get 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 676

Advancing to step 4:
676 can be fit into 254 0 times, resulting in a remainder of 254.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtracting 0 from 254 leaves us with 254.
Fetch the next digit (6) from the dividend, attach it to 254 and continue: 2546 / 676

Moving on to step 5:
The number 676 fits into 2546 3 times, leaving a remainder of 518.
The number 3 becomes the next digit in our result. 
Result so far: 103.0
Subtract 2028 from 2546 to get 518.
Fetch the next digit (5) from the dividend, attach it to 518 and continue: 5185 / 676

Going ahead to step 6:
676 can be fit into 5185 7 times, resulting in a remainder of 453.
Write down 7 as next digit of the result. 
Result so far: 1037.0
Deduct 4732 from 5185 and we're left with 453.
Include the next digit (4) from the dividend after 453, then repeat: 4534 / 676

Let's proceed to step 7:
The number 676 fits into 4534 6 times, leaving a remainder of 478.
The next digit of our result is 6. 
Result so far: 10376.0
Deduct 4056 from 4534 and we're left with 478.
Fetch the next digit (0) from the dividend, attach it to 478 and continue: 4780 / 676

Advancing to step 8:
4780 divided by 676 is 7 with a remainder of 48.
Use 7 as the next digit of our solution. 
Result so far: 103767.0
The remainder is 48 after subtracting 4732 from 4780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 9:
When dividing 480 by 676, we get 0 with a remainder of 480.
The next digit of our result is 0. 
Result so far: 103767.0
Subtract 0 from 480 to get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Let's proceed to step 10:
The number 676 fits into 4800 7 times, leaving a remainder of 68.
Put 7 as the next digit of the answer. 
Result so far: 103767.07
Subtracting 4732 from 4800 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 11:
680 divided by 676 is 1 with a remainder of 4.
The next digit of our result is 1. 
Result so far: 103767.071
Subtracting 676 from 680 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 12:
When dividing 40 by 676, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 103767.071
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 13:
676 goes into 400 0 times with a remainder of 400.
The next digit of our result is 0. 
Result so far: 103767.071
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final outcome is 103767.071, with a leftover of 0.0004.