We can write #67,396-:123# as:

#color(white)(123/color(black)(123)) color(white)(67,396)/(")"67,396)#

And we can do the division now.

#123xx5=615#, and so:

#color(white)(123/color(black)(123)) color(white)(67,color(black)(5)96)/(")"67,396)#

#color(white)(0000)(61color(white)(,)5)/(color(white)(00)5color(white)(,)89)#

We took #673-615=58# as the remainder of this step, then brought down the next digit, the 9, giving us 589 to work with. #123xx4=492# and so:

#color(white)(123/color(black)(123)) color(white)(67,color(black)(54)6)/(")"67,396)#

#color(white)(0000)(61color(white)(,)5)/(color(white)(00)5color(white)(,)89)#

#color(white)(00000)(4color(white)(,)92)/(color(white)(000)976)#

We took #589-492=97# as the remainder of this step, then brought down the next digit, the 6, giving us 976 to work with. #123xx7=861# and so:

#color(white)(123/color(black)(123)) color(white)(67,color(black)(547))/(")"67,396)#

#color(white)(0000)(61color(white)(,)5)/(color(white)(00)5color(white)(,)89)#

#color(white)(00000)(4color(white)(,)92)/(color(white)(000)976)#

#color(white)(00000000)861/115#

We took #976-861=115# as the remainder of this step.

And so the answer is 547, Remainder 115.