Let's divide 76315992 by 940
We want to divide 76315992 by 940.

On to step 1:
If we divide 7 by 940, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 940

Step 2:
940 can be fit into 76 0 times, resulting in a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 76 leaves us with 76.
Grab the next digit (3) from the dividend, add it to 76, then carry on: 763 / 940

On to step 3:
940 can be fit into 763 0 times, resulting in a remainder of 763.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 763 and we're left with 763.
Include the next digit (1) from the dividend after 763, then repeat: 7631 / 940

Moving on to step 4:
The number 940 fits into 7631 8 times, leaving a remainder of 111.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtracting 7520 from 7631 leaves us with 111.
Include the next digit (5) from the dividend after 111, then repeat: 1115 / 940

Step 5:
If we divide 1115 by 940, we get 1 and a remainder of 175.
Use 1 as the next digit of our solution. 
Result so far: 81.0
Subtract 940 from 1115 to get 175.
Append the next digit (9) from the dividend to 175 and continue with: 1759 / 940

Going ahead to step 6:
1759 divided by 940 is 1 with a remainder of 819.
The next digit of our result is 1. 
Result so far: 811.0
The remainder is 819 after subtracting 940 from 1759.
Bring next digit (9) of the dividend behind the 819 and repeat the process: 8199 / 940

On to step 7:
940 goes into 8199 8 times with a remainder of 679.
The number 8 becomes the next digit in our result. 
Result so far: 8118.0
If we take 7520 away from 8199, we end up with 679.
Include the next digit (2) from the dividend after 679, then repeat: 6792 / 940

Moving on to step 8:
If we divide 6792 by 940, we get 7 and a remainder of 212.
Write down 7 as next digit of the result. 
Result so far: 81187.0
Deduct 6580 from 6792 and we're left with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Step 9:
940 can be fit into 2120 2 times, resulting in a remainder of 240.
Record the quotient 2 as the next digit in the result. 
Result so far: 81187.2
Subtract 1880 from 2120 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 10:
940 goes into 2400 2 times with a remainder of 520.
Write down 2 as next digit of the result. 
Result so far: 81187.22
Subtracting 1880 from 2400 leaves us with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

The final result is 81187.22 with a remainder of 0.52.