We look at the division of 406726 by 76 
We want to divide 406726 by 76.

Let's proceed to step 1:
76 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 76

On to step 2:
When dividing 40 by 76, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 76

Moving on to step 3:
When dividing 406 by 76, we get 5 with a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 380 from 406 leaves us with 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 76

Going ahead to step 4:
76 can be fit into 267 3 times, resulting in a remainder of 39.
The number 3 becomes the next digit in our result. 
Result so far: 53.0
Deduct 228 from 267 and we're left with 39.
Take the next digit (2) from the dividend and append it to 39, then repeat: 392 / 76

On to step 5:
76 goes into 392 5 times with a remainder of 12.
The next digit of our result is 5. 
Result so far: 535.0
Subtracting 380 from 392 leaves us with 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 76

On to step 6:
When dividing 126 by 76, we get 1 with a remainder of 50.
The next digit of our result is 1. 
Result so far: 5351.0
If we take 76 away from 126, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 7:
When dividing 500 by 76, we get 6 with a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 5351.6
Deduct 456 from 500 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 8:
If we divide 440 by 76, we get 5 and a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 5351.65
Subtract 380 from 440 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 9:
The number 76 fits into 600 7 times, leaving a remainder of 68.
The next digit of our result is 7. 
Result so far: 5351.657
Subtract 532 from 600 to get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 10:
76 can be fit into 680 8 times, resulting in a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 5351.6578
Deduct 608 from 680 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 11:
76 can be fit into 720 9 times, resulting in a remainder of 36.
The next digit of our result is 9. 
Result so far: 5351.65789
The remainder is 36 after subtracting 684 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 12:
If we divide 360 by 76, we get 4 and a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 5351.657894
Subtracting 304 from 360 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 13:
76 can be fit into 560 7 times, resulting in a remainder of 28.
Put 7 as the next digit of the answer. 
Result so far: 5351.6578947
If we take 532 away from 560, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 14:
The number 76 fits into 280 3 times, leaving a remainder of 52.
The number 3 becomes the next digit in our result. 
Result so far: 5351.65789473
Subtract 228 from 280 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.

The final outcome is 5351.65789473, with a leftover of 5.2e-08.