We're dividing 67263231 by 789 
Our goal is to divide 67263231 by 789.

Let's proceed to step 1:
789 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 789

Let's proceed to step 2:
If we divide 67 by 789, we get 0 and a remainder of 67.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 67 to get 67.
Bring next digit (2) of the dividend behind the 67 and repeat the process: 672 / 789

Moving on to step 3:
The number 789 fits into 672 0 times, leaving a remainder of 672.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 672 leaves us with 672.
Take the next digit (6) from the dividend and append it to 672, then repeat: 6726 / 789

Step 4:
789 can be fit into 6726 8 times, resulting in a remainder of 414.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 6312 away from 6726, we end up with 414.
Take the next digit (3) from the dividend and append it to 414, then repeat: 4143 / 789

Step 5:
789 goes into 4143 5 times with a remainder of 198.
Use 5 as the next digit of our solution. 
Result so far: 85.0
The remainder is 198 after subtracting 3945 from 4143.
Take the next digit (2) from the dividend and append it to 198, then repeat: 1982 / 789

On to step 6:
When dividing 1982 by 789, we get 2 with a remainder of 404.
Record the quotient 2 as the next digit in the result. 
Result so far: 852.0
If we take 1578 away from 1982, we end up with 404.
Grab the next digit (3) from the dividend, add it to 404, then carry on: 4043 / 789

Advancing to step 7:
The number 789 fits into 4043 5 times, leaving a remainder of 98.
Write down 5 as next digit of the result. 
Result so far: 8525.0
The remainder is 98 after subtracting 3945 from 4043.
Include the next digit (1) from the dividend after 98, then repeat: 981 / 789

Step 8:
If we divide 981 by 789, we get 1 and a remainder of 192.
Use 1 as the next digit of our solution. 
Result so far: 85251.0
Subtract 789 from 981 to get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Step 9:
When dividing 1920 by 789, we get 2 with a remainder of 342.
Record the quotient 2 as the next digit in the result. 
Result so far: 85251.2
The remainder is 342 after subtracting 1578 from 1920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

Moving on to step 10:
789 can be fit into 3420 4 times, resulting in a remainder of 264.
The next digit of our result is 4. 
Result so far: 85251.24
If we subtract 3156 from 3420, we get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Moving on to step 11:
If we divide 2640 by 789, we get 3 and a remainder of 273.
The next digit of our result is 3. 
Result so far: 85251.243
If we subtract 2367 from 2640, we get 273.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2730, and continue the process.

On to step 12:
If we divide 2730 by 789, we get 3 and a remainder of 363.
The number 3 becomes the next digit in our result. 
Result so far: 85251.2433
Subtracting 2367 from 2730 leaves us with 363.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3630, and continue the process.

In conclusion, the division gives 85251.2433 with a balance of 0.00363.