We look at the division of 68017261 by 497 
Our goal is to divide 68017261 by 497.

Going ahead to step 1:
When dividing 6 by 497, we get 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (8) from the dividend and append it to 6, then repeat: 68 / 497

Going ahead to step 2:
68 divided by 497 is 0 with a remainder of 68.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 68, we get 68.
Fetch the next digit (0) from the dividend, attach it to 68 and continue: 680 / 497

Let's proceed to step 3:
The number 497 fits into 680 1 times, leaving a remainder of 183.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 497 from 680, we get 183.
Take the next digit (1) from the dividend and append it to 183, then repeat: 1831 / 497

Step 4:
497 goes into 1831 3 times with a remainder of 340.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtract 1491 from 1831 to get 340.
Bring next digit (7) of the dividend behind the 340 and repeat the process: 3407 / 497

Step 5:
When dividing 3407 by 497, we get 6 with a remainder of 425.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
Deduct 2982 from 3407 and we're left with 425.
Include the next digit (2) from the dividend after 425, then repeat: 4252 / 497

On to step 6:
497 goes into 4252 8 times with a remainder of 276.
Put 8 as the next digit of the answer. 
Result so far: 1368.0
Subtracting 3976 from 4252 leaves us with 276.
Include the next digit (6) from the dividend after 276, then repeat: 2766 / 497

Let's proceed to step 7:
2766 divided by 497 is 5 with a remainder of 281.
Use 5 as the next digit of our solution. 
Result so far: 13685.0
Subtract 2485 from 2766 to get 281.
Take the next digit (1) from the dividend and append it to 281, then repeat: 2811 / 497

Moving on to step 8:
When dividing 2811 by 497, we get 5 with a remainder of 326.
Record the quotient 5 as the next digit in the result. 
Result so far: 136855.0
If we take 2485 away from 2811, we end up with 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

On to step 9:
497 goes into 3260 6 times with a remainder of 278.
Use 6 as the next digit of our solution. 
Result so far: 136855.6
Deduct 2982 from 3260 and we're left with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Going ahead to step 10:
When dividing 2780 by 497, we get 5 with a remainder of 295.
The next digit of our result is 5. 
Result so far: 136855.65
The remainder is 295 after subtracting 2485 from 2780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2950, and continue the process.

Moving on to step 11:
497 can be fit into 2950 5 times, resulting in a remainder of 465.
Use 5 as the next digit of our solution. 
Result so far: 136855.655
If we subtract 2485 from 2950, we get 465.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

The quotient of the division is 136855.655, and the remainder is 0.0465.