976823 divided by 67 
We're looking to find how many times 67 goes into 976823.

Moving on to step 1:
The number 67 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 67

On to step 2:
When dividing 97 by 67, we get 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 1.0
If we take 67 away from 97, we end up with 30.
Take the next digit (6) from the dividend and append it to 30, then repeat: 306 / 67

Advancing to step 3:
When dividing 306 by 67, we get 4 with a remainder of 38.
Put 4 as the next digit of the answer. 
Result so far: 14.0
Deduct 268 from 306 and we're left with 38.
Append the next digit (8) from the dividend to 38 and continue with: 388 / 67

Moving on to step 4:
388 divided by 67 is 5 with a remainder of 53.
Write down 5 as next digit of the result. 
Result so far: 145.0
Deduct 335 from 388 and we're left with 53.
Fetch the next digit (2) from the dividend, attach it to 53 and continue: 532 / 67

Moving on to step 5:
The number 67 fits into 532 7 times, leaving a remainder of 63.
The number 7 becomes the next digit in our result. 
Result so far: 1457.0
Subtract 469 from 532 to get 63.
Fetch the next digit (3) from the dividend, attach it to 63 and continue: 633 / 67

Moving on to step 6:
When dividing 633 by 67, we get 9 with a remainder of 30.
The number 9 becomes the next digit in our result. 
Result so far: 14579.0
Subtracting 603 from 633 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 7:
67 goes into 300 4 times with a remainder of 32.
The next digit of our result is 4. 
Result so far: 14579.4
Deduct 268 from 300 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 8:
When dividing 320 by 67, we get 4 with a remainder of 52.
The next digit of our result is 4. 
Result so far: 14579.44
The remainder is 52 after subtracting 268 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

In conclusion, the division gives 14579.44 with a balance of 0.052.