We're dividing 67261345 by 395 
We want to figure out the number of times 67261345 can be divided by 395.

Moving on to step 1:
6 divided by 395 is 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 395

Step 2:
395 goes into 67 0 times 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 (2) of the dividend behind the 67 and repeat the process: 672 / 395

Moving on to step 3:
When dividing 672 by 395, we get 1 with a remainder of 277.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 395 from 672 to get 277.
Take the next digit (6) from the dividend and append it to 277, then repeat: 2776 / 395

Advancing to step 4:
If we divide 2776 by 395, we get 7 and a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
If we take 2765 away from 2776, we end up with 11.
Include the next digit (1) from the dividend after 11, then repeat: 111 / 395

Advancing to step 5:
If we divide 111 by 395, we get 0 and a remainder of 111.
The next digit of our result is 0. 
Result so far: 170.0
Subtract 0 from 111 to get 111.
Include the next digit (3) from the dividend after 111, then repeat: 1113 / 395

Moving on to step 6:
395 goes into 1113 2 times with a remainder of 323.
The next digit of our result is 2. 
Result so far: 1702.0
Deduct 790 from 1113 and we're left with 323.
Fetch the next digit (4) from the dividend, attach it to 323 and continue: 3234 / 395

On to step 7:
3234 divided by 395 is 8 with a remainder of 74.
The next digit of our result is 8. 
Result so far: 17028.0
If we take 3160 away from 3234, we end up with 74.
Bring next digit (5) of the dividend behind the 74 and repeat the process: 745 / 395

Let's proceed to step 8:
395 can be fit into 745 1 times, resulting in a remainder of 350.
Record the quotient 1 as the next digit in the result. 
Result so far: 170281.0
Subtracting 395 from 745 leaves us with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Advancing to step 9:
395 can be fit into 3500 8 times, resulting in a remainder of 340.
Record the quotient 8 as the next digit in the result. 
Result so far: 170281.8
Subtract 3160 from 3500 to get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Moving on to step 10:
395 can be fit into 3400 8 times, resulting in a remainder of 240.
Use 8 as the next digit of our solution. 
Result so far: 170281.88
The remainder is 240 after subtracting 3160 from 3400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

The final outcome is 170281.88, with a leftover of 0.24.