We look at the division of 188420 by 68 
We want to figure out the number of times 188420 can be divided by 68.

Moving on to step 1:
The number 68 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (8) from the dividend, attach it to 1 and continue: 18 / 68

Going ahead to step 2:
18 divided by 68 is 0 with a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Bring next digit (8) of the dividend behind the 18 and repeat the process: 188 / 68

Advancing to step 3:
When dividing 188 by 68, we get 2 with a remainder of 52.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 136 from 188 leaves us with 52.
Grab the next digit (4) from the dividend, add it to 52, then carry on: 524 / 68

On to step 4:
If we divide 524 by 68, we get 7 and a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 27.0
If we subtract 476 from 524, we get 48.
Append the next digit (2) from the dividend to 48 and continue with: 482 / 68

Going ahead to step 5:
If we divide 482 by 68, we get 7 and a remainder of 6.
The next digit of our result is 7. 
Result so far: 277.0
Subtracting 476 from 482 leaves us with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 68

Let's proceed to step 6:
68 can be fit into 60 0 times, resulting in a remainder of 60.
The next digit of our result is 0. 
Result so far: 2770.0
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 7:
If we divide 600 by 68, we get 8 and a remainder of 56.
The next digit of our result is 8. 
Result so far: 2770.8
The remainder is 56 after subtracting 544 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 8:
68 goes into 560 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 2770.88
If we subtract 544 from 560, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 2770.88 with a remainder of 0.016.