190940 ÷ 68 
We're looking to find how many times 68 goes into 190940.

Let's proceed to step 1:
When dividing 1 by 68, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 68

Moving on to step 2:
68 can be fit into 19 0 times, resulting in a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Fetch the next digit (0) from the dividend, attach it to 19 and continue: 190 / 68

Advancing to step 3:
If we divide 190 by 68, we get 2 and a remainder of 54.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 136 from 190 and we're left with 54.
Fetch the next digit (9) from the dividend, attach it to 54 and continue: 549 / 68

Step 4:
68 can be fit into 549 8 times, resulting in a remainder of 5.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
If we take 544 away from 549, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 68

Let's proceed to step 5:
When dividing 54 by 68, we get 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 280.0
Deduct 0 from 54 and we're left with 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 68

Advancing to step 6:
If we divide 540 by 68, we get 7 and a remainder of 64.
The next digit of our result is 7. 
Result so far: 2807.0
If we subtract 476 from 540, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 7:
When dividing 640 by 68, we get 9 with a remainder of 28.
The number 9 becomes the next digit in our result. 
Result so far: 2807.9
Subtract 612 from 640 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 8:
The number 68 fits into 280 4 times, leaving a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 2807.94
Subtracting 272 from 280 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 9:
If we divide 80 by 68, we get 1 and a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 2807.941
Subtract 68 from 80 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 10:
68 can be fit into 120 1 times, resulting in a remainder of 52.
The next digit of our result is 1. 
Result so far: 2807.9411
Subtract 68 from 120 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Our division results in 2807.9411 with a remaining 0.00052.