859324 ÷ 68 
We want to figure out the number of times 859324 can be divided by 68.

Moving on to step 1:
8 divided by 68 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 68

Let's proceed to step 2:
68 can be fit into 85 1 times, resulting in a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 68 from 85 to get 17.
Take the next digit (9) from the dividend and append it to 17, then repeat: 179 / 68

Moving on to step 3:
68 can be fit into 179 2 times, resulting in a remainder of 43.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 136 from 179 and we're left with 43.
Append the next digit (3) from the dividend to 43 and continue with: 433 / 68

Step 4:
68 can be fit into 433 6 times, resulting in a remainder of 25.
The next digit of our result is 6. 
Result so far: 126.0
The remainder is 25 after subtracting 408 from 433.
Bring next digit (2) of the dividend behind the 25 and repeat the process: 252 / 68

Going ahead to step 5:
252 divided by 68 is 3 with a remainder of 48.
The number 3 becomes the next digit in our result. 
Result so far: 1263.0
Subtract 204 from 252 to get 48.
Take the next digit (4) from the dividend and append it to 48, then repeat: 484 / 68

On to step 6:
When dividing 484 by 68, we get 7 with a remainder of 8.
The next digit of our result is 7. 
Result so far: 12637.0
Deduct 476 from 484 and we're left 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.

Step 7:
If we divide 80 by 68, we get 1 and a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 12637.1
The remainder is 12 after subtracting 68 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 8:
The number 68 fits into 120 1 times, leaving a remainder of 52.
Record the quotient 1 as the next digit in the result. 
Result so far: 12637.11
Subtract 68 from 120 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

In conclusion, the division gives 12637.11 with a balance of 0.052.