We're dividing 67447385 by 542 
We want to figure out the number of times 67447385 can be divided by 542.

Let's proceed to step 1:
542 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 542

Going ahead to step 2:
67 divided by 542 is 0 with a remainder of 67.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 67 and we're left with 67.
Take the next digit (4) from the dividend and append it to 67, then repeat: 674 / 542

Going ahead to step 3:
674 divided by 542 is 1 with a remainder of 132.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 542 from 674 to get 132.
Take the next digit (4) from the dividend and append it to 132, then repeat: 1324 / 542

On to step 4:
If we divide 1324 by 542, we get 2 and a remainder of 240.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
The remainder is 240 after subtracting 1084 from 1324.
Append the next digit (7) from the dividend to 240 and continue with: 2407 / 542

Advancing to step 5:
When dividing 2407 by 542, we get 4 with a remainder of 239.
The next digit of our result is 4. 
Result so far: 124.0
The remainder is 239 after subtracting 2168 from 2407.
Bring next digit (3) of the dividend behind the 239 and repeat the process: 2393 / 542

Moving on to step 6:
If we divide 2393 by 542, we get 4 and a remainder of 225.
Record the quotient 4 as the next digit in the result. 
Result so far: 1244.0
If we subtract 2168 from 2393, we get 225.
Grab the next digit (8) from the dividend, add it to 225, then carry on: 2258 / 542

Step 7:
542 goes into 2258 4 times with a remainder of 90.
The next digit of our result is 4. 
Result so far: 12444.0
Deduct 2168 from 2258 and we're left with 90.
Grab the next digit (5) from the dividend, add it to 90, then carry on: 905 / 542

Let's proceed to step 8:
542 can be fit into 905 1 times, resulting in a remainder of 363.
The next digit of our result is 1. 
Result so far: 124441.0
The remainder is 363 after subtracting 542 from 905.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3630, and continue the process.

Let's proceed to step 9:
542 can be fit into 3630 6 times, resulting in a remainder of 378.
Put 6 as the next digit of the answer. 
Result so far: 124441.6
Subtracting 3252 from 3630 leaves us with 378.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3780, and continue the process.

Going ahead to step 10:
The number 542 fits into 3780 6 times, leaving a remainder of 528.
The number 6 becomes the next digit in our result. 
Result so far: 124441.66
If we subtract 3252 from 3780, we get 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

In conclusion, the division gives 124441.66 with a balance of 0.528.