We look at the division of 67812738 by 239 
We want to divide 67812738 by 239.

Advancing to step 1:
When dividing 6 by 239, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 239

Moving on to step 2:
When dividing 67 by 239, we get 0 with a remainder of 67.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 67, we get 67.
Take the next digit (8) from the dividend and append it to 67, then repeat: 678 / 239

Advancing to step 3:
239 can be fit into 678 2 times, resulting in a remainder of 200.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 200 after subtracting 478 from 678.
Take the next digit (1) from the dividend and append it to 200, then repeat: 2001 / 239

Let's proceed to step 4:
2001 divided by 239 is 8 with a remainder of 89.
Use 8 as the next digit of our solution. 
Result so far: 28.0
If we subtract 1912 from 2001, we get 89.
Fetch the next digit (2) from the dividend, attach it to 89 and continue: 892 / 239

Let's proceed to step 5:
If we divide 892 by 239, we get 3 and a remainder of 175.
The next digit of our result is 3. 
Result so far: 283.0
The remainder is 175 after subtracting 717 from 892.
Grab the next digit (7) from the dividend, add it to 175, then carry on: 1757 / 239

On to step 6:
If we divide 1757 by 239, we get 7 and a remainder of 84.
The number 7 becomes the next digit in our result. 
Result so far: 2837.0
Subtracting 1673 from 1757 leaves us with 84.
Append the next digit (3) from the dividend to 84 and continue with: 843 / 239

Moving on to step 7:
The number 239 fits into 843 3 times, leaving a remainder of 126.
Use 3 as the next digit of our solution. 
Result so far: 28373.0
If we subtract 717 from 843, we get 126.
Fetch the next digit (8) from the dividend, attach it to 126 and continue: 1268 / 239

Moving on to step 8:
When dividing 1268 by 239, we get 5 with a remainder of 73.
Write down 5 as next digit of the result. 
Result so far: 283735.0
If we subtract 1195 from 1268, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Let's proceed to step 9:
The number 239 fits into 730 3 times, leaving a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 283735.3
If we subtract 717 from 730, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 10:
When dividing 130 by 239, we get 0 with a remainder of 130.
Write down 0 as next digit of the result. 
Result so far: 283735.3
If we subtract 0 from 130, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Step 11:
239 goes into 1300 5 times with a remainder of 105.
The number 5 becomes the next digit in our result. 
Result so far: 283735.305
If we subtract 1195 from 1300, we get 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Let's proceed to step 12:
1050 divided by 239 is 4 with a remainder of 94.
The next digit of our result is 4. 
Result so far: 283735.3054
Subtracting 956 from 1050 leaves us with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Moving on to step 13:
The number 239 fits into 940 3 times, leaving a remainder of 223.
The number 3 becomes the next digit in our result. 
Result so far: 283735.30543
Subtract 717 from 940 to get 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Moving on to step 14:
The number 239 fits into 2230 9 times, leaving a remainder of 79.
Put 9 as the next digit of the answer. 
Result so far: 283735.305439
The remainder is 79 after subtracting 2151 from 2230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Going ahead to step 15:
When dividing 790 by 239, we get 3 with a remainder of 73.
The next digit of our result is 3. 
Result so far: 283735.3054393
The remainder is 73 after subtracting 717 from 790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Going ahead to step 16:
239 can be fit into 730 3 times, resulting in a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 283735.30543933
Deduct 717 from 730 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

The quotient of the division is 283735.30543933, and the remainder is 1.3e-08.