We look at the division of 21667396 by 352 
We're looking to find how many times 352 goes into 21667396.

Advancing to step 1:
If we divide 2 by 352, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 352

Going ahead to step 2:
The number 352 fits into 21 0 times, leaving a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 21 after subtracting 0 from 21.
Append the next digit (6) from the dividend to 21 and continue with: 216 / 352

Advancing to step 3:
If we divide 216 by 352, we get 0 and a remainder of 216.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 216, we end up with 216.
Include the next digit (6) from the dividend after 216, then repeat: 2166 / 352

Step 4:
If we divide 2166 by 352, we get 6 and a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we subtract 2112 from 2166, we get 54.
Fetch the next digit (7) from the dividend, attach it to 54 and continue: 547 / 352

Let's proceed to step 5:
The number 352 fits into 547 1 times, leaving a remainder of 195.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
If we take 352 away from 547, we end up with 195.
Append the next digit (3) from the dividend to 195 and continue with: 1953 / 352

Step 6:
1953 divided by 352 is 5 with a remainder of 193.
Use 5 as the next digit of our solution. 
Result so far: 615.0
The remainder is 193 after subtracting 1760 from 1953.
Take the next digit (9) from the dividend and append it to 193, then repeat: 1939 / 352

Let's proceed to step 7:
When dividing 1939 by 352, we get 5 with a remainder of 179.
Write down 5 as next digit of the result. 
Result so far: 6155.0
Deduct 1760 from 1939 and we're left with 179.
Include the next digit (6) from the dividend after 179, then repeat: 1796 / 352

Moving on to step 8:
352 can be fit into 1796 5 times, resulting in a remainder of 36.
Use 5 as the next digit of our solution. 
Result so far: 61555.0
If we subtract 1760 from 1796, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 9:
360 divided by 352 is 1 with a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 61555.1
Deduct 352 from 360 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 10:
352 goes into 80 0 times with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 61555.1
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 11:
800 divided by 352 is 2 with a remainder of 96.
Write down 2 as next digit of the result. 
Result so far: 61555.102
The remainder is 96 after subtracting 704 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

On to step 12:
352 goes into 960 2 times with a remainder of 256.
The next digit of our result is 2. 
Result so far: 61555.1022
If we subtract 704 from 960, we get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Our division results in 61555.1022 with a remaining 0.00256.