We're dividing 67278043 by 997 
We want to figure out the number of times 67278043 can be divided by 997.

Step 1:
997 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 997

Going ahead to step 2:
When dividing 67 by 997, we get 0 with a remainder of 67.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Append the next digit (2) from the dividend to 67 and continue with: 672 / 997

Let's proceed to step 3:
The number 997 fits into 672 0 times, leaving a remainder of 672.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 672 and we're left with 672.
Bring next digit (7) of the dividend behind the 672 and repeat the process: 6727 / 997

Moving on to step 4:
The number 997 fits into 6727 6 times, leaving a remainder of 745.
Use 6 as the next digit of our solution. 
Result so far: 6.0
If we subtract 5982 from 6727, we get 745.
Append the next digit (8) from the dividend to 745 and continue with: 7458 / 997

Advancing to step 5:
997 can be fit into 7458 7 times, resulting in a remainder of 479.
Put 7 as the next digit of the answer. 
Result so far: 67.0
The remainder is 479 after subtracting 6979 from 7458.
Grab the next digit (0) from the dividend, add it to 479, then carry on: 4790 / 997

Moving on to step 6:
4790 divided by 997 is 4 with a remainder of 802.
The number 4 becomes the next digit in our result. 
Result so far: 674.0
If we take 3988 away from 4790, we end up with 802.
Append the next digit (4) from the dividend to 802 and continue with: 8024 / 997

Step 7:
The number 997 fits into 8024 8 times, leaving a remainder of 48.
The number 8 becomes the next digit in our result. 
Result so far: 6748.0
Subtract 7976 from 8024 to get 48.
Bring next digit (3) of the dividend behind the 48 and repeat the process: 483 / 997

On to step 8:
When dividing 483 by 997, we get 0 with a remainder of 483.
Put 0 as the next digit of the answer. 
Result so far: 67480.0
Deduct 0 from 483 and we're left with 483.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4830, and continue the process.

Moving on to step 9:
When dividing 4830 by 997, we get 4 with a remainder of 842.
Record the quotient 4 as the next digit in the result. 
Result so far: 67480.4
The remainder is 842 after subtracting 3988 from 4830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8420, and continue the process.

Advancing to step 10:
997 can be fit into 8420 8 times, resulting in a remainder of 444.
The next digit of our result is 8. 
Result so far: 67480.48
Deduct 7976 from 8420 and we're left with 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

Step 11:
997 goes into 4440 4 times with a remainder of 452.
Write down 4 as next digit of the result. 
Result so far: 67480.484
If we take 3988 away from 4440, we end up with 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

Going ahead to step 12:
997 goes into 4520 4 times with a remainder of 532.
The next digit of our result is 4. 
Result so far: 67480.4844
The remainder is 532 after subtracting 3988 from 4520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

The final result is 67480.4844 with a remainder of 0.00532.