We look at the division of 66797430 by 285 
We want to divide 66797430 by 285.

Advancing to step 1:
The number 285 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (6) from the dividend and append it to 6, then repeat: 66 / 285

Going ahead to step 2:
285 goes into 66 0 times with a remainder of 66.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 66 and we're left with 66.
Grab the next digit (7) from the dividend, add it to 66, then carry on: 667 / 285

On to step 3:
285 goes into 667 2 times with a remainder of 97.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 570 from 667 leaves us with 97.
Bring next digit (9) of the dividend behind the 97 and repeat the process: 979 / 285

Step 4:
285 goes into 979 3 times with a remainder of 124.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
If we subtract 855 from 979, we get 124.
Fetch the next digit (7) from the dividend, attach it to 124 and continue: 1247 / 285

On to step 5:
When dividing 1247 by 285, we get 4 with a remainder of 107.
Record the quotient 4 as the next digit in the result. 
Result so far: 234.0
Subtracting 1140 from 1247 leaves us with 107.
Include the next digit (4) from the dividend after 107, then repeat: 1074 / 285

On to step 6:
If we divide 1074 by 285, we get 3 and a remainder of 219.
Write down 3 as next digit of the result. 
Result so far: 2343.0
If we take 855 away from 1074, we end up with 219.
Fetch the next digit (3) from the dividend, attach it to 219 and continue: 2193 / 285

Moving on to step 7:
285 can be fit into 2193 7 times, resulting in a remainder of 198.
The number 7 becomes the next digit in our result. 
Result so far: 23437.0
Subtract 1995 from 2193 to get 198.
Grab the next digit (0) from the dividend, add it to 198, then carry on: 1980 / 285

Advancing to step 8:
285 goes into 1980 6 times with a remainder of 270.
The next digit of our result is 6. 
Result so far: 234376.0
Subtracting 1710 from 1980 leaves us with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Going ahead to step 9:
When dividing 2700 by 285, we get 9 with a remainder of 135.
Use 9 as the next digit of our solution. 
Result so far: 234376.9
If we subtract 2565 from 2700, we get 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

On to step 10:
When dividing 1350 by 285, we get 4 with a remainder of 210.
Use 4 as the next digit of our solution. 
Result so far: 234376.94
If we subtract 1140 from 1350, we get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Step 11:
If we divide 2100 by 285, we get 7 and a remainder of 105.
The number 7 becomes the next digit in our result. 
Result so far: 234376.947
Deduct 1995 from 2100 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

On to step 12:
When dividing 1050 by 285, we get 3 with a remainder of 195.
Record the quotient 3 as the next digit in the result. 
Result so far: 234376.9473
Subtract 855 from 1050 to get 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Let's proceed to step 13:
285 goes into 1950 6 times with a remainder of 240.
The next digit of our result is 6. 
Result so far: 234376.94736
Deduct 1710 from 1950 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Let's proceed to step 14:
If we divide 2400 by 285, we get 8 and a remainder of 120.
Record the quotient 8 as the next digit in the result. 
Result so far: 234376.947368
If we take 2280 away from 2400, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 15:
285 can be fit into 1200 4 times, resulting in a remainder of 60.
The number 4 becomes the next digit in our result. 
Result so far: 234376.9473684
If we take 1140 away from 1200, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 16:
The number 285 fits into 600 2 times, leaving a remainder of 30.
The next digit of our result is 2. 
Result so far: 234376.94736842
Deduct 570 from 600 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The quotient of the division is 234376.94736842, and the remainder is 3e-08.