We look at the division of 67291039 by 923 
We want to figure out the number of times 67291039 can be divided by 923.

Going ahead to step 1:
If we divide 6 by 923, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 923

Step 2:
923 goes into 67 0 times with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Append the next digit (2) from the dividend to 67 and continue with: 672 / 923

Let's proceed to step 3:
If we divide 672 by 923, we get 0 and a remainder of 672.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 672, we get 672.
Fetch the next digit (9) from the dividend, attach it to 672 and continue: 6729 / 923

Moving on to step 4:
When dividing 6729 by 923, we get 7 with a remainder of 268.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 6461 from 6729 leaves us with 268.
Take the next digit (1) from the dividend and append it to 268, then repeat: 2681 / 923

On to step 5:
When dividing 2681 by 923, we get 2 with a remainder of 835.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
If we take 1846 away from 2681, we end up with 835.
Bring next digit (0) of the dividend behind the 835 and repeat the process: 8350 / 923

Advancing to step 6:
If we divide 8350 by 923, we get 9 and a remainder of 43.
Record the quotient 9 as the next digit in the result. 
Result so far: 729.0
If we subtract 8307 from 8350, we get 43.
Grab the next digit (3) from the dividend, add it to 43, then carry on: 433 / 923

Going ahead to step 7:
923 can be fit into 433 0 times, resulting in a remainder of 433.
Write down 0 as next digit of the result. 
Result so far: 7290.0
The remainder is 433 after subtracting 0 from 433.
Bring next digit (9) of the dividend behind the 433 and repeat the process: 4339 / 923

Going ahead to step 8:
923 goes into 4339 4 times with a remainder of 647.
Write down 4 as next digit of the result. 
Result so far: 72904.0
Subtract 3692 from 4339 to get 647.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6470, and continue the process.

Let's proceed to step 9:
923 goes into 6470 7 times with a remainder of 9.
Put 7 as the next digit of the answer. 
Result so far: 72904.7
If we take 6461 away from 6470, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 10:
923 goes into 90 0 times with a remainder of 90.
Write down 0 as next digit of the result. 
Result so far: 72904.7
Subtracting 0 from 90 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 11:
When dividing 900 by 923, we get 0 with a remainder of 900.
The next digit of our result is 0. 
Result so far: 72904.7
Deduct 0 from 900 and we're left with 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9000, and continue the process.

In conclusion, the division gives 72904.7 with a balance of 0.09.