We look at the division of 67123814 by 926 
Our goal is to divide 67123814 by 926.

On to step 1:
When dividing 6 by 926, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 926

Moving on to step 2:
The number 926 fits into 67 0 times, leaving a remainder of 67.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 67 and we're left with 67.
Take the next digit (1) from the dividend and append it to 67, then repeat: 671 / 926

Going ahead to step 3:
926 can be fit into 671 0 times, resulting in a remainder of 671.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 671 and we're left with 671.
Append the next digit (2) from the dividend to 671 and continue with: 6712 / 926

Step 4:
If we divide 6712 by 926, we get 7 and a remainder of 230.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 6482 away from 6712, we end up with 230.
Take the next digit (3) from the dividend and append it to 230, then repeat: 2303 / 926

Moving on to step 5:
When dividing 2303 by 926, we get 2 with a remainder of 451.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
Deduct 1852 from 2303 and we're left with 451.
Include the next digit (8) from the dividend after 451, then repeat: 4518 / 926

Let's proceed to step 6:
When dividing 4518 by 926, we get 4 with a remainder of 814.
The next digit of our result is 4. 
Result so far: 724.0
Subtract 3704 from 4518 to get 814.
Append the next digit (1) from the dividend to 814 and continue with: 8141 / 926

Step 7:
The number 926 fits into 8141 8 times, leaving a remainder of 733.
Record the quotient 8 as the next digit in the result. 
Result so far: 7248.0
Deduct 7408 from 8141 and we're left with 733.
Fetch the next digit (4) from the dividend, attach it to 733 and continue: 7334 / 926

Step 8:
926 goes into 7334 7 times with a remainder of 852.
Record the quotient 7 as the next digit in the result. 
Result so far: 72487.0
Subtracting 6482 from 7334 leaves us with 852.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8520, and continue the process.

Advancing to step 9:
926 can be fit into 8520 9 times, resulting in a remainder of 186.
Put 9 as the next digit of the answer. 
Result so far: 72487.9
Subtract 8334 from 8520 to get 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Advancing to step 10:
The number 926 fits into 1860 2 times, leaving a remainder of 8.
The next digit of our result is 2. 
Result so far: 72487.92
If we take 1852 away from 1860, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 11:
80 divided by 926 is 0 with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 72487.92
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 12:
800 divided by 926 is 0 with a remainder of 800.
Record the quotient 0 as the next digit in the result. 
Result so far: 72487.92
Subtract 0 from 800 to get 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

Our division results in 72487.92 with a remaining 0.008.