523071 ÷ 68 
Our goal is to divide 523071 by 68.

Advancing to step 1:
68 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 68

Let's proceed to step 2:
68 goes into 52 0 times with a remainder of 52.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 52, we end up with 52.
Grab the next digit (3) from the dividend, add it to 52, then carry on: 523 / 68

Let's proceed to step 3:
When dividing 523 by 68, we get 7 with a remainder of 47.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 476 from 523 leaves us with 47.
Include the next digit (0) from the dividend after 47, then repeat: 470 / 68

Let's proceed to step 4:
The number 68 fits into 470 6 times, leaving a remainder of 62.
The next digit of our result is 6. 
Result so far: 76.0
Subtracting 408 from 470 leaves us with 62.
Append the next digit (7) from the dividend to 62 and continue with: 627 / 68

Step 5:
68 can be fit into 627 9 times, resulting in a remainder of 15.
Use 9 as the next digit of our solution. 
Result so far: 769.0
Subtract 612 from 627 to get 15.
Bring next digit (1) of the dividend behind the 15 and repeat the process: 151 / 68

Advancing to step 6:
151 divided by 68 is 2 with a remainder of 15.
Write down 2 as next digit of the result. 
Result so far: 7692.0
Deduct 136 from 151 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 7:
If we divide 150 by 68, we get 2 and a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 7692.2
If we take 136 away from 150, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
68 goes into 140 2 times with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 7692.22
Subtract 136 from 140 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The quotient of the division is 7692.22, and the remainder is 0.004.