70523696 divided by 243 
Our goal is to divide 70523696 by 243.

Moving on to step 1:
7 divided by 243 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 243

Moving on to step 2:
70 divided by 243 is 0 with a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 70 and we're left with 70.
Take the next digit (5) from the dividend and append it to 70, then repeat: 705 / 243

Moving on to step 3:
The number 243 fits into 705 2 times, leaving a remainder of 219.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 486 away from 705, we end up with 219.
Fetch the next digit (2) from the dividend, attach it to 219 and continue: 2192 / 243

Step 4:
243 can be fit into 2192 9 times, resulting in a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
Subtracting 2187 from 2192 leaves us with 5.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 243

On to step 5:
When dividing 53 by 243, we get 0 with a remainder of 53.
Put 0 as the next digit of the answer. 
Result so far: 290.0
Subtract 0 from 53 to get 53.
Include the next digit (6) from the dividend after 53, then repeat: 536 / 243

Moving on to step 6:
243 goes into 536 2 times with a remainder of 50.
The number 2 becomes the next digit in our result. 
Result so far: 2902.0
Subtracting 486 from 536 leaves us with 50.
Fetch the next digit (9) from the dividend, attach it to 50 and continue: 509 / 243

Moving on to step 7:
509 divided by 243 is 2 with a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 29022.0
If we take 486 away from 509, we end up with 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 243

Moving on to step 8:
243 goes into 236 0 times with a remainder of 236.
Use 0 as the next digit of our solution. 
Result so far: 290220.0
Deduct 0 from 236 and we're left with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Let's proceed to step 9:
If we divide 2360 by 243, we get 9 and a remainder of 173.
Write down 9 as next digit of the result. 
Result so far: 290220.9
Deduct 2187 from 2360 and we're left with 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

On to step 10:
243 can be fit into 1730 7 times, resulting in a remainder of 29.
Write down 7 as next digit of the result. 
Result so far: 290220.97
Subtract 1701 from 1730 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 11:
243 can be fit into 290 1 times, resulting in a remainder of 47.
The next digit of our result is 1. 
Result so far: 290220.971
Subtract 243 from 290 to get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 12:
470 divided by 243 is 1 with a remainder of 227.
Record the quotient 1 as the next digit in the result. 
Result so far: 290220.9711
If we take 243 away from 470, we end up with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

After the division, we end up with 290220.9711 and a remainder of 0.00227.