67273800 divided by 790 
Our goal is to divide 67273800 by 790.

Going ahead to step 1:
6 divided by 790 is 0 with 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.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 790

Step 2:
790 goes into 67 0 times with a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 67 and we're left with 67.
Include the next digit (2) from the dividend after 67, then repeat: 672 / 790

Moving on to step 3:
The number 790 fits into 672 0 times, leaving a remainder of 672.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 672 to get 672.
Include the next digit (7) from the dividend after 672, then repeat: 6727 / 790

On to step 4:
790 goes into 6727 8 times with a remainder of 407.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtract 6320 from 6727 to get 407.
Bring next digit (3) of the dividend behind the 407 and repeat the process: 4073 / 790

Step 5:
4073 divided by 790 is 5 with a remainder of 123.
Write down 5 as next digit of the result. 
Result so far: 85.0
Deduct 3950 from 4073 and we're left with 123.
Include the next digit (8) from the dividend after 123, then repeat: 1238 / 790

Moving on to step 6:
790 can be fit into 1238 1 times, resulting in a remainder of 448.
Put 1 as the next digit of the answer. 
Result so far: 851.0
Deduct 790 from 1238 and we're left with 448.
Bring next digit (0) of the dividend behind the 448 and repeat the process: 4480 / 790

Let's proceed to step 7:
790 goes into 4480 5 times with a remainder of 530.
Write down 5 as next digit of the result. 
Result so far: 8515.0
Subtract 3950 from 4480 to get 530.
Take the next digit (0) from the dividend and append it to 530, then repeat: 5300 / 790

On to step 8:
The number 790 fits into 5300 6 times, leaving a remainder of 560.
The number 6 becomes the next digit in our result. 
Result so far: 85156.0
If we subtract 4740 from 5300, we get 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Moving on to step 9:
The number 790 fits into 5600 7 times, leaving a remainder of 70.
Write down 7 as next digit of the result. 
Result so far: 85156.7
If we take 5530 away from 5600, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 10:
If we divide 700 by 790, we get 0 and a remainder of 700.
Put 0 as the next digit of the answer. 
Result so far: 85156.7
The remainder is 700 after subtracting 0 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

On to step 11:
The number 790 fits into 7000 8 times, leaving a remainder of 680.
Write down 8 as next digit of the result. 
Result so far: 85156.708
Deduct 6320 from 7000 and we're left with 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Going ahead to step 12:
6800 divided by 790 is 8 with a remainder of 480.
Use 8 as the next digit of our solution. 
Result so far: 85156.7088
Subtracting 6320 from 6800 leaves us with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

The final result is 85156.7088 with a remainder of 0.0048.