67495721 divided by 239 
We want to figure out the number of times 67495721 can be divided by 239.

On to step 1:
When dividing 6 by 239, we get 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 239

Going ahead to step 2:
When dividing 67 by 239, we get 0 with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Bring next digit (4) of the dividend behind the 67 and repeat the process: 674 / 239

On to step 3:
When dividing 674 by 239, we get 2 with a remainder of 196.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 478 from 674, we get 196.
Include the next digit (9) from the dividend after 196, then repeat: 1969 / 239

Advancing to step 4:
239 goes into 1969 8 times with a remainder of 57.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
If we subtract 1912 from 1969, we get 57.
Grab the next digit (5) from the dividend, add it to 57, then carry on: 575 / 239

Going ahead to step 5:
239 goes into 575 2 times with a remainder of 97.
Use 2 as the next digit of our solution. 
Result so far: 282.0
If we subtract 478 from 575, we get 97.
Append the next digit (7) from the dividend to 97 and continue with: 977 / 239

Step 6:
977 divided by 239 is 4 with a remainder of 21.
The next digit of our result is 4. 
Result so far: 2824.0
Subtracting 956 from 977 leaves us with 21.
Append the next digit (2) from the dividend to 21 and continue with: 212 / 239

Moving on to step 7:
239 can be fit into 212 0 times, resulting in a remainder of 212.
Record the quotient 0 as the next digit in the result. 
Result so far: 28240.0
The remainder is 212 after subtracting 0 from 212.
Include the next digit (1) from the dividend after 212, then repeat: 2121 / 239

Moving on to step 8:
The number 239 fits into 2121 8 times, leaving a remainder of 209.
Write down 8 as next digit of the result. 
Result so far: 282408.0
If we subtract 1912 from 2121, we get 209.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

Advancing to step 9:
239 can be fit into 2090 8 times, resulting in a remainder of 178.
Use 8 as the next digit of our solution. 
Result so far: 282408.8
Deduct 1912 from 2090 and we're left with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Moving on to step 10:
239 goes into 1780 7 times with a remainder of 107.
The next digit of our result is 7. 
Result so far: 282408.87
Subtracting 1673 from 1780 leaves us with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Going ahead to step 11:
If we divide 1070 by 239, we get 4 and a remainder of 114.
Write down 4 as next digit of the result. 
Result so far: 282408.874
Deduct 956 from 1070 and we're left with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Advancing to step 12:
If we divide 1140 by 239, we get 4 and a remainder of 184.
The number 4 becomes the next digit in our result. 
Result so far: 282408.8744
Deduct 956 from 1140 and we're left with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

In conclusion, the division gives 282408.8744 with a balance of 0.00184.