We're dividing 82703992 by 478 
We're looking to find how many times 478 goes into 82703992.

Step 1:
The number 478 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 478

Step 2:
478 goes into 82 0 times with a remainder of 82.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 82, we end up with 82.
Fetch the next digit (7) from the dividend, attach it to 82 and continue: 827 / 478

Advancing to step 3:
827 divided by 478 is 1 with a remainder of 349.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 478 from 827 to get 349.
Include the next digit (0) from the dividend after 349, then repeat: 3490 / 478

Let's proceed to step 4:
If we divide 3490 by 478, we get 7 and a remainder of 144.
The next digit of our result is 7. 
Result so far: 17.0
Subtract 3346 from 3490 to get 144.
Grab the next digit (3) from the dividend, add it to 144, then carry on: 1443 / 478

On to step 5:
1443 divided by 478 is 3 with a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 173.0
The remainder is 9 after subtracting 1434 from 1443.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 478

On to step 6:
The number 478 fits into 99 0 times, leaving a remainder of 99.
The number 0 becomes the next digit in our result. 
Result so far: 1730.0
If we take 0 away from 99, we end up with 99.
Fetch the next digit (9) from the dividend, attach it to 99 and continue: 999 / 478

Advancing to step 7:
999 divided by 478 is 2 with a remainder of 43.
Put 2 as the next digit of the answer. 
Result so far: 17302.0
The remainder is 43 after subtracting 956 from 999.
Fetch the next digit (2) from the dividend, attach it to 43 and continue: 432 / 478

Step 8:
If we divide 432 by 478, we get 0 and a remainder of 432.
Write down 0 as next digit of the result. 
Result so far: 173020.0
Subtract 0 from 432 to get 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Moving on to step 9:
478 goes into 4320 9 times with a remainder of 18.
Use 9 as the next digit of our solution. 
Result so far: 173020.9
If we subtract 4302 from 4320, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
The number 478 fits into 180 0 times, leaving a remainder of 180.
Record the quotient 0 as the next digit in the result. 
Result so far: 173020.9
The remainder is 180 after subtracting 0 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 11:
478 can be fit into 1800 3 times, resulting in a remainder of 366.
The next digit of our result is 3. 
Result so far: 173020.903
If we subtract 1434 from 1800, we get 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

On to step 12:
478 can be fit into 3660 7 times, resulting in a remainder of 314.
Use 7 as the next digit of our solution. 
Result so far: 173020.9037
Subtracting 3346 from 3660 leaves us with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

Step 13:
478 goes into 3140 6 times with a remainder of 272.
The number 6 becomes the next digit in our result. 
Result so far: 173020.90376
Subtract 2868 from 3140 to get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Advancing to step 14:
If we divide 2720 by 478, we get 5 and a remainder of 330.
Record the quotient 5 as the next digit in the result. 
Result so far: 173020.903765
Subtracting 2390 from 2720 leaves us with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Moving on to step 15:
478 can be fit into 3300 6 times, resulting in a remainder of 432.
The number 6 becomes the next digit in our result. 
Result so far: 173020.9037656
Subtracting 2868 from 3300 leaves us with 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Let's proceed to step 16:
When dividing 4320 by 478, we get 9 with a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 173020.90376569
Subtract 4302 from 4320 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

After the division, we end up with 173020.90376569 and a remainder of 1.8e-08.