We look at the division of 312854 by 73 
We want to figure out the number of times 312854 can be divided by 73.

On to step 1:
The number 73 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 73

Advancing to step 2:
73 goes into 31 0 times with a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Append the next digit (2) from the dividend to 31 and continue with: 312 / 73

On to step 3:
The number 73 fits into 312 4 times, leaving a remainder of 20.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 292 away from 312, we end up with 20.
Grab the next digit (8) from the dividend, add it to 20, then carry on: 208 / 73

On to step 4:
The number 73 fits into 208 2 times, leaving a remainder of 62.
The next digit of our result is 2. 
Result so far: 42.0
Subtracting 146 from 208 leaves us with 62.
Append the next digit (5) from the dividend to 62 and continue with: 625 / 73

On to step 5:
The number 73 fits into 625 8 times, leaving a remainder of 41.
Put 8 as the next digit of the answer. 
Result so far: 428.0
Subtracting 584 from 625 leaves us with 41.
Bring next digit (4) of the dividend behind the 41 and repeat the process: 414 / 73

Let's proceed to step 6:
414 divided by 73 is 5 with a remainder of 49.
The next digit of our result is 5. 
Result so far: 4285.0
Subtract 365 from 414 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 7:
73 can be fit into 490 6 times, resulting in a remainder of 52.
Write down 6 as next digit of the result. 
Result so far: 4285.6
Subtract 438 from 490 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 8:
If we divide 520 by 73, we get 7 and a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 4285.67
The remainder is 9 after subtracting 511 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 9:
73 can be fit into 90 1 times, resulting in a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 4285.671
The remainder is 17 after subtracting 73 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 10:
73 can be fit into 170 2 times, resulting in a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 4285.6712
Subtracting 146 from 170 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 11:
73 goes into 240 3 times with a remainder of 21.
The next digit of our result is 3. 
Result so far: 4285.67123
Subtracting 219 from 240 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 12:
When dividing 210 by 73, we get 2 with a remainder of 64.
Record the quotient 2 as the next digit in the result. 
Result so far: 4285.671232
Deduct 146 from 210 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 13:
The number 73 fits into 640 8 times, leaving a remainder of 56.
Record the quotient 8 as the next digit in the result. 
Result so far: 4285.6712328
The remainder is 56 after subtracting 584 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 14:
The number 73 fits into 560 7 times, leaving a remainder of 49.
Write down 7 as next digit of the result. 
Result so far: 4285.67123287
If we subtract 511 from 560, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Our division results in 4285.67123287 with a remaining 4.9e-08.