We look at the division of 68000228 by 961 
Let's see how many times 961 fits into 68000228.

On to step 1:
The number 961 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 961

Going ahead to step 2:
The number 961 fits into 68 0 times, leaving a remainder of 68.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 68 leaves us with 68.
Take the next digit (0) from the dividend and append it to 68, then repeat: 680 / 961

Let's proceed to step 3:
680 divided by 961 is 0 with a remainder of 680.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 680 to get 680.
Fetch the next digit (0) from the dividend, attach it to 680 and continue: 6800 / 961

On to step 4:
When dividing 6800 by 961, we get 7 with a remainder of 73.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Deduct 6727 from 6800 and we're left with 73.
Take the next digit (0) from the dividend and append it to 73, then repeat: 730 / 961

Step 5:
When dividing 730 by 961, we get 0 with a remainder of 730.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
Subtract 0 from 730 to get 730.
Bring next digit (2) of the dividend behind the 730 and repeat the process: 7302 / 961

Going ahead to step 6:
The number 961 fits into 7302 7 times, leaving a remainder of 575.
Record the quotient 7 as the next digit in the result. 
Result so far: 707.0
The remainder is 575 after subtracting 6727 from 7302.
Append the next digit (2) from the dividend to 575 and continue with: 5752 / 961

Advancing to step 7:
5752 divided by 961 is 5 with a remainder of 947.
Record the quotient 5 as the next digit in the result. 
Result so far: 7075.0
If we subtract 4805 from 5752, we get 947.
Append the next digit (8) from the dividend to 947 and continue with: 9478 / 961

On to step 8:
961 can be fit into 9478 9 times, resulting in a remainder of 829.
The next digit of our result is 9. 
Result so far: 70759.0
Subtract 8649 from 9478 to get 829.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8290, and continue the process.

Going ahead to step 9:
8290 divided by 961 is 8 with a remainder of 602.
Record the quotient 8 as the next digit in the result. 
Result so far: 70759.8
Subtracting 7688 from 8290 leaves us with 602.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6020, and continue the process.

On to step 10:
6020 divided by 961 is 6 with a remainder of 254.
The number 6 becomes the next digit in our result. 
Result so far: 70759.86
Deduct 5766 from 6020 and we're left with 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

Step 11:
961 can be fit into 2540 2 times, resulting in a remainder of 618.
Use 2 as the next digit of our solution. 
Result so far: 70759.862
If we subtract 1922 from 2540, we get 618.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6180, and continue the process.

Let's proceed to step 12:
The number 961 fits into 6180 6 times, leaving a remainder of 414.
Put 6 as the next digit of the answer. 
Result so far: 70759.8626
If we take 5766 away from 6180, we end up with 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

Going ahead to step 13:
The number 961 fits into 4140 4 times, leaving a remainder of 296.
Use 4 as the next digit of our solution. 
Result so far: 70759.86264
Deduct 3844 from 4140 and we're left with 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Let's proceed to step 14:
When dividing 2960 by 961, we get 3 with a remainder of 77.
Use 3 as the next digit of our solution. 
Result so far: 70759.862643
Subtracting 2883 from 2960 leaves us with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

On to step 15:
The number 961 fits into 770 0 times, leaving a remainder of 770.
The number 0 becomes the next digit in our result. 
Result so far: 70759.862643
Deduct 0 from 770 and we're left with 770.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7700, and continue the process.

On to step 16:
When dividing 7700 by 961, we get 8 with a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 70759.86264308
Subtracting 7688 from 7700 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.

After the division, we end up with 70759.86264308 and a remainder of 1.2e-08.