13677021 ÷ 317 
We're looking to find how many times 317 goes into 13677021.

Step 1:
317 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 317

Step 2:
If we divide 13 by 317, we get 0 and a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Include the next digit (6) from the dividend after 13, then repeat: 136 / 317

Step 3:
136 divided by 317 is 0 with a remainder of 136.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 136 leaves us with 136.
Bring next digit (7) of the dividend behind the 136 and repeat the process: 1367 / 317

On to step 4:
The number 317 fits into 1367 4 times, leaving a remainder of 99.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 1268 from 1367, we get 99.
Take the next digit (7) from the dividend and append it to 99, then repeat: 997 / 317

On to step 5:
If we divide 997 by 317, we get 3 and a remainder of 46.
Write down 3 as next digit of the result. 
Result so far: 43.0
The remainder is 46 after subtracting 951 from 997.
Append the next digit (0) from the dividend to 46 and continue with: 460 / 317

Moving on to step 6:
317 goes into 460 1 times with a remainder of 143.
Write down 1 as next digit of the result. 
Result so far: 431.0
The remainder is 143 after subtracting 317 from 460.
Append the next digit (2) from the dividend to 143 and continue with: 1432 / 317

Going ahead to step 7:
317 can be fit into 1432 4 times, resulting in a remainder of 164.
Put 4 as the next digit of the answer. 
Result so far: 4314.0
Subtract 1268 from 1432 to get 164.
Append the next digit (1) from the dividend to 164 and continue with: 1641 / 317

Advancing to step 8:
If we divide 1641 by 317, we get 5 and a remainder of 56.
Use 5 as the next digit of our solution. 
Result so far: 43145.0
If we subtract 1585 from 1641, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 9:
When dividing 560 by 317, we get 1 with a remainder of 243.
Use 1 as the next digit of our solution. 
Result so far: 43145.1
The remainder is 243 after subtracting 317 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Step 10:
317 goes into 2430 7 times with a remainder of 211.
The number 7 becomes the next digit in our result. 
Result so far: 43145.17
Subtracting 2219 from 2430 leaves us with 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Going ahead to step 11:
When dividing 2110 by 317, we get 6 with a remainder of 208.
The number 6 becomes the next digit in our result. 
Result so far: 43145.176
Subtracting 1902 from 2110 leaves us with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Moving on to step 12:
317 can be fit into 2080 6 times, resulting in a remainder of 178.
The next digit of our result is 6. 
Result so far: 43145.1766
Subtract 1902 from 2080 to get 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

After the division, we end up with 43145.1766 and a remainder of 0.00178.