We look at the division of 267860 by 68 
We want to figure out the number of times 267860 can be divided by 68.

Moving on to step 1:
2 divided by 68 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 68

On to step 2:
68 goes into 26 0 times with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 68

Let's proceed to step 3:
68 can be fit into 267 3 times, resulting in a remainder of 63.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 204 from 267 and we're left with 63.
Include the next digit (8) from the dividend after 63, then repeat: 638 / 68

Step 4:
The number 68 fits into 638 9 times, leaving a remainder of 26.
Write down 9 as next digit of the result. 
Result so far: 39.0
The remainder is 26 after subtracting 612 from 638.
Fetch the next digit (6) from the dividend, attach it to 26 and continue: 266 / 68

Going ahead to step 5:
68 goes into 266 3 times with a remainder of 62.
The next digit of our result is 3. 
Result so far: 393.0
Subtracting 204 from 266 leaves us with 62.
Fetch the next digit (0) from the dividend, attach it to 62 and continue: 620 / 68

Advancing to step 6:
If we divide 620 by 68, we get 9 and a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 3939.0
Subtracting 612 from 620 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.

Going ahead to step 7:
When dividing 80 by 68, we get 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 3939.1
If we subtract 68 from 80, we 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.

On to step 8:
68 goes into 120 1 times with a remainder of 52.
Record the quotient 1 as the next digit in the result. 
Result so far: 3939.11
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.

In conclusion, the division gives 3939.11 with a balance of 0.052.