We look at the division of 70926942 by 494 
We're looking to find how many times 494 goes into 70926942.

Step 1:
7 divided by 494 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (0) from the dividend, attach it to 7 and continue: 70 / 494

Moving on to step 2:
The number 494 fits into 70 0 times, leaving a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 70, we end up with 70.
Grab the next digit (9) from the dividend, add it to 70, then carry on: 709 / 494

Step 3:
494 can be fit into 709 1 times, resulting in a remainder of 215.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 494 from 709, we get 215.
Include the next digit (2) from the dividend after 215, then repeat: 2152 / 494

Going ahead to step 4:
When dividing 2152 by 494, we get 4 with a remainder of 176.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Subtracting 1976 from 2152 leaves us with 176.
Fetch the next digit (6) from the dividend, attach it to 176 and continue: 1766 / 494

Let's proceed to step 5:
If we divide 1766 by 494, we get 3 and a remainder of 284.
The next digit of our result is 3. 
Result so far: 143.0
If we take 1482 away from 1766, we end up with 284.
Append the next digit (9) from the dividend to 284 and continue with: 2849 / 494

Advancing to step 6:
494 can be fit into 2849 5 times, resulting in a remainder of 379.
Put 5 as the next digit of the answer. 
Result so far: 1435.0
If we take 2470 away from 2849, we end up with 379.
Grab the next digit (4) from the dividend, add it to 379, then carry on: 3794 / 494

On to step 7:
3794 divided by 494 is 7 with a remainder of 336.
Put 7 as the next digit of the answer. 
Result so far: 14357.0
Subtract 3458 from 3794 to get 336.
Append the next digit (2) from the dividend to 336 and continue with: 3362 / 494

Moving on to step 8:
The number 494 fits into 3362 6 times, leaving a remainder of 398.
Use 6 as the next digit of our solution. 
Result so far: 143576.0
Subtracting 2964 from 3362 leaves us with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Moving on to step 9:
494 can be fit into 3980 8 times, resulting in a remainder of 28.
Write down 8 as next digit of the result. 
Result so far: 143576.8
Subtracting 3952 from 3980 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 10:
494 goes into 280 0 times with a remainder of 280.
Write down 0 as next digit of the result. 
Result so far: 143576.8
If we subtract 0 from 280, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 11:
494 can be fit into 2800 5 times, resulting in a remainder of 330.
Write down 5 as next digit of the result. 
Result so far: 143576.805
Subtract 2470 from 2800 to get 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Advancing to step 12:
If we divide 3300 by 494, we get 6 and a remainder of 336.
Use 6 as the next digit of our solution. 
Result so far: 143576.8056
The remainder is 336 after subtracting 2964 from 3300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Step 13:
The number 494 fits into 3360 6 times, leaving a remainder of 396.
Put 6 as the next digit of the answer. 
Result so far: 143576.80566
Subtracting 2964 from 3360 leaves us with 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

The final outcome is 143576.80566, with a leftover of 0.000396.