68164717 divided by 427 
Our goal is to divide 68164717 by 427.

On to step 1:
When dividing 6 by 427, we get 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 427

Moving on to step 2:
68 divided by 427 is 0 with a remainder of 68.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 68 and we're left with 68.
Append the next digit (1) from the dividend to 68 and continue with: 681 / 427

Advancing to step 3:
427 can be fit into 681 1 times, resulting in a remainder of 254.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 427 away from 681, we end up with 254.
Bring next digit (6) of the dividend behind the 254 and repeat the process: 2546 / 427

Moving on to step 4:
427 can be fit into 2546 5 times, resulting in a remainder of 411.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
If we subtract 2135 from 2546, we get 411.
Fetch the next digit (4) from the dividend, attach it to 411 and continue: 4114 / 427

On to step 5:
The number 427 fits into 4114 9 times, leaving a remainder of 271.
Record the quotient 9 as the next digit in the result. 
Result so far: 159.0
If we subtract 3843 from 4114, we get 271.
Grab the next digit (7) from the dividend, add it to 271, then carry on: 2717 / 427

Going ahead to step 6:
427 goes into 2717 6 times with a remainder of 155.
The next digit of our result is 6. 
Result so far: 1596.0
Deduct 2562 from 2717 and we're left with 155.
Append the next digit (1) from the dividend to 155 and continue with: 1551 / 427

Advancing to step 7:
427 can be fit into 1551 3 times, resulting in a remainder of 270.
Use 3 as the next digit of our solution. 
Result so far: 15963.0
If we take 1281 away from 1551, we end up with 270.
Include the next digit (7) from the dividend after 270, then repeat: 2707 / 427

Going ahead to step 8:
The number 427 fits into 2707 6 times, leaving a remainder of 145.
The next digit of our result is 6. 
Result so far: 159636.0
If we subtract 2562 from 2707, we get 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Let's proceed to step 9:
427 can be fit into 1450 3 times, resulting in a remainder of 169.
Write down 3 as next digit of the result. 
Result so far: 159636.3
Deduct 1281 from 1450 and we're left with 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

Step 10:
427 can be fit into 1690 3 times, resulting in a remainder of 409.
Use 3 as the next digit of our solution. 
Result so far: 159636.33
Subtract 1281 from 1690 to get 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

The final result is 159636.33 with a remainder of 0.409.