35 times
35
5, remainder 7
8 can go into 67 8 times because 8x8=64 and in the 8 times column there is no 8x_=67.
1 with remainder 35.
805/23=35
268/4 = 67. So, 4 can go into 268, 67 times.
6432 ÷ 67 = 96
5 times
Seven times exactly.
321 divided by 67 is 4.79
60 whole times, with enough left over for 4/35 of another time.