35172321 divided by 204 
We want to figure out the number of times 35172321 can be divided by 204.

On to step 1:
204 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 204

Step 2:
The number 204 fits into 35 0 times, leaving a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 35 and we're left with 35.
Append the next digit (1) from the dividend to 35 and continue with: 351 / 204

Going ahead to step 3:
351 divided by 204 is 1 with a remainder of 147.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 147 after subtracting 204 from 351.
Include the next digit (7) from the dividend after 147, then repeat: 1477 / 204

Let's proceed to step 4:
When dividing 1477 by 204, we get 7 with a remainder of 49.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
The remainder is 49 after subtracting 1428 from 1477.
Grab the next digit (2) from the dividend, add it to 49, then carry on: 492 / 204

Let's proceed to step 5:
204 goes into 492 2 times with a remainder of 84.
Write down 2 as next digit of the result. 
Result so far: 172.0
Deduct 408 from 492 and we're left with 84.
Append the next digit (3) from the dividend to 84 and continue with: 843 / 204

Going ahead to step 6:
204 can be fit into 843 4 times, resulting in a remainder of 27.
Put 4 as the next digit of the answer. 
Result so far: 1724.0
Deduct 816 from 843 and we're left with 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 204

Let's proceed to step 7:
The number 204 fits into 272 1 times, leaving a remainder of 68.
Record the quotient 1 as the next digit in the result. 
Result so far: 17241.0
If we subtract 204 from 272, we get 68.
Take the next digit (1) from the dividend and append it to 68, then repeat: 681 / 204

Moving on to step 8:
681 divided by 204 is 3 with a remainder of 69.
Put 3 as the next digit of the answer. 
Result so far: 172413.0
Subtracting 612 from 681 leaves us with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Let's proceed to step 9:
If we divide 690 by 204, we get 3 and a remainder of 78.
Put 3 as the next digit of the answer. 
Result so far: 172413.3
Deduct 612 from 690 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Step 10:
204 can be fit into 780 3 times, resulting in a remainder of 168.
The next digit of our result is 3. 
Result so far: 172413.33
Subtract 612 from 780 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

In conclusion, the division gives 172413.33 with a balance of 0.168.