67614093 ÷ 355 
We want to figure out the number of times 67614093 can be divided by 355.

Moving on to step 1:
6 divided by 355 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 355

On to step 2:
355 can be fit into 67 0 times, resulting in a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 67, we get 67.
Fetch the next digit (6) from the dividend, attach it to 67 and continue: 676 / 355

Going ahead to step 3:
If we divide 676 by 355, we get 1 and a remainder of 321.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 355 from 676 leaves us with 321.
Append the next digit (1) from the dividend to 321 and continue with: 3211 / 355

Step 4:
If we divide 3211 by 355, we get 9 and a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 19.0
The remainder is 16 after subtracting 3195 from 3211.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 355

On to step 5:
When dividing 164 by 355, we get 0 with a remainder of 164.
Put 0 as the next digit of the answer. 
Result so far: 190.0
If we take 0 away from 164, we end up with 164.
Include the next digit (0) from the dividend after 164, then repeat: 1640 / 355

On to step 6:
The number 355 fits into 1640 4 times, leaving a remainder of 220.
Use 4 as the next digit of our solution. 
Result so far: 1904.0
The remainder is 220 after subtracting 1420 from 1640.
Append the next digit (9) from the dividend to 220 and continue with: 2209 / 355

On to step 7:
The number 355 fits into 2209 6 times, leaving a remainder of 79.
Record the quotient 6 as the next digit in the result. 
Result so far: 19046.0
The remainder is 79 after subtracting 2130 from 2209.
Bring next digit (3) of the dividend behind the 79 and repeat the process: 793 / 355

On to step 8:
793 divided by 355 is 2 with a remainder of 83.
Record the quotient 2 as the next digit in the result. 
Result so far: 190462.0
Subtract 710 from 793 to get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

On to step 9:
When dividing 830 by 355, we get 2 with a remainder of 120.
The number 2 becomes the next digit in our result. 
Result so far: 190462.2
Deduct 710 from 830 and we're left 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.

Moving on to step 10:
When dividing 1200 by 355, we get 3 with a remainder of 135.
The number 3 becomes the next digit in our result. 
Result so far: 190462.23
The remainder is 135 after subtracting 1065 from 1200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Going ahead to step 11:
355 goes into 1350 3 times with a remainder of 285.
Write down 3 as next digit of the result. 
Result so far: 190462.233
If we subtract 1065 from 1350, we get 285.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

The final result is 190462.233 with a remainder of 0.0285.