We're dividing 67940422 by 851 
We want to figure out the number of times 67940422 can be divided by 851.

Advancing to step 1:
The number 851 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our result. 
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 / 851

Moving on to step 2:
67 divided by 851 is 0 with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 67 to get 67.
Take the next digit (9) from the dividend and append it to 67, then repeat: 679 / 851

Moving on to step 3:
When dividing 679 by 851, we get 0 with a remainder of 679.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 679 leaves us with 679.
Include the next digit (4) from the dividend after 679, then repeat: 6794 / 851

Let's proceed to step 4:
When dividing 6794 by 851, we get 7 with a remainder of 837.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 5957 from 6794 to get 837.
Take the next digit (0) from the dividend and append it to 837, then repeat: 8370 / 851

Let's proceed to step 5:
8370 divided by 851 is 9 with a remainder of 711.
Use 9 as the next digit of our solution. 
Result so far: 79.0
Subtract 7659 from 8370 to get 711.
Take the next digit (4) from the dividend and append it to 711, then repeat: 7114 / 851

Advancing to step 6:
851 goes into 7114 8 times with a remainder of 306.
The next digit of our result is 8. 
Result so far: 798.0
If we take 6808 away from 7114, we end up with 306.
Take the next digit (2) from the dividend and append it to 306, then repeat: 3062 / 851

Advancing to step 7:
When dividing 3062 by 851, we get 3 with a remainder of 509.
The next digit of our result is 3. 
Result so far: 7983.0
Subtracting 2553 from 3062 leaves us with 509.
Bring next digit (2) of the dividend behind the 509 and repeat the process: 5092 / 851

Going ahead to step 8:
851 can be fit into 5092 5 times, resulting in a remainder of 837.
The next digit of our result is 5. 
Result so far: 79835.0
Subtracting 4255 from 5092 leaves us with 837.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8370, and continue the process.

Let's proceed to step 9:
If we divide 8370 by 851, we get 9 and a remainder of 711.
Put 9 as the next digit of the answer. 
Result so far: 79835.9
Subtract 7659 from 8370 to get 711.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7110, and continue the process.

Advancing to step 10:
851 goes into 7110 8 times with a remainder of 302.
Record the quotient 8 as the next digit in the result. 
Result so far: 79835.98
Subtract 6808 from 7110 to get 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

On to step 11:
851 can be fit into 3020 3 times, resulting in a remainder of 467.
The number 3 becomes the next digit in our result. 
Result so far: 79835.983
The remainder is 467 after subtracting 2553 from 3020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4670, and continue the process.

Moving on to step 12:
The number 851 fits into 4670 5 times, leaving a remainder of 415.
Put 5 as the next digit of the answer. 
Result so far: 79835.9835
Subtract 4255 from 4670 to get 415.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4150, and continue the process.

Moving on to step 13:
The number 851 fits into 4150 4 times, leaving a remainder of 746.
Use 4 as the next digit of our solution. 
Result so far: 79835.98354
Subtract 3404 from 4150 to get 746.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7460, and continue the process.

Moving on to step 14:
When dividing 7460 by 851, we get 8 with a remainder of 652.
The next digit of our result is 8. 
Result so far: 79835.983548
Deduct 6808 from 7460 and we're left with 652.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6520, and continue the process.

Moving on to step 15:
The number 851 fits into 6520 7 times, leaving a remainder of 563.
Use 7 as the next digit of our solution. 
Result so far: 79835.9835487
If we subtract 5957 from 6520, we get 563.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5630, and continue the process.

Advancing to step 16:
5630 divided by 851 is 6 with a remainder of 524.
The next digit of our result is 6. 
Result so far: 79835.98354876
Deduct 5106 from 5630 and we're left with 524.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

The final result is 79835.98354876 with a remainder of 5.24e-07.