We look at the division of 67028517 by 494 
We want to figure out the number of times 67028517 can be divided by 494.

Step 1:
6 divided by 494 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 494

Step 2:
494 can be fit into 67 0 times, resulting in a remainder of 67.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 67 to get 67.
Append the next digit (0) from the dividend to 67 and continue with: 670 / 494

Moving on to step 3:
494 can be fit into 670 1 times, resulting in a remainder of 176.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 494 from 670, we get 176.
Include the next digit (2) from the dividend after 176, then repeat: 1762 / 494

On to step 4:
The number 494 fits into 1762 3 times, leaving a remainder of 280.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we take 1482 away from 1762, we end up with 280.
Include the next digit (8) from the dividend after 280, then repeat: 2808 / 494

On to step 5:
The number 494 fits into 2808 5 times, leaving a remainder of 338.
Put 5 as the next digit of the answer. 
Result so far: 135.0
If we take 2470 away from 2808, we end up with 338.
Bring next digit (5) of the dividend behind the 338 and repeat the process: 3385 / 494

On to step 6:
When dividing 3385 by 494, we get 6 with a remainder of 421.
Use 6 as the next digit of our solution. 
Result so far: 1356.0
The remainder is 421 after subtracting 2964 from 3385.
Include the next digit (1) from the dividend after 421, then repeat: 4211 / 494

On to step 7:
4211 divided by 494 is 8 with a remainder of 259.
Use 8 as the next digit of our solution. 
Result so far: 13568.0
Subtract 3952 from 4211 to get 259.
Fetch the next digit (7) from the dividend, attach it to 259 and continue: 2597 / 494

Advancing to step 8:
If we divide 2597 by 494, we get 5 and a remainder of 127.
The number 5 becomes the next digit in our result. 
Result so far: 135685.0
If we subtract 2470 from 2597, we get 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Moving on to step 9:
494 can be fit into 1270 2 times, resulting in a remainder of 282.
The number 2 becomes the next digit in our result. 
Result so far: 135685.2
If we subtract 988 from 1270, we get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

On to step 10:
The number 494 fits into 2820 5 times, leaving a remainder of 350.
Use 5 as the next digit of our solution. 
Result so far: 135685.25
Subtract 2470 from 2820 to get 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Advancing to step 11:
When dividing 3500 by 494, we get 7 with a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 135685.257
The remainder is 42 after subtracting 3458 from 3500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 12:
The number 494 fits into 420 0 times, leaving a remainder of 420.
The next digit of our result is 0. 
Result so far: 135685.257
Deduct 0 from 420 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 13:
If we divide 4200 by 494, we get 8 and a remainder of 248.
Record the quotient 8 as the next digit in the result. 
Result so far: 135685.25708
Deduct 3952 from 4200 and we're left with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Moving on to step 14:
2480 divided by 494 is 5 with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 135685.257085
Subtract 2470 from 2480 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 15:
When dividing 100 by 494, we get 0 with a remainder of 100.
The next digit of our result is 0. 
Result so far: 135685.257085
The remainder is 100 after subtracting 0 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 16:
1000 divided by 494 is 2 with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 135685.25708502
Subtracting 988 from 1000 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 135685.25708502, and the remainder is 1.2e-08.