We're dividing 312420 by 76 
Let's see how many times 76 fits into 312420.

On to step 1:
If we divide 3 by 76, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 76

Going ahead to step 2:
31 divided by 76 is 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Include the next digit (2) from the dividend after 31, then repeat: 312 / 76

Advancing to step 3:
When dividing 312 by 76, we get 4 with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 304 from 312 leaves us with 8.
Fetch the next digit (4) from the dividend, attach it to 8 and continue: 84 / 76

On to step 4:
76 goes into 84 1 times with a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 41.0
If we subtract 76 from 84, we get 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 76

Step 5:
The number 76 fits into 82 1 times, leaving a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 411.0
Subtract 76 from 82 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 76

Step 6:
If we divide 60 by 76, we get 0 and a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 4110.0
If we subtract 0 from 60, we 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.

Step 7:
76 can be fit into 600 7 times, resulting in a remainder of 68.
The next digit of our result is 7. 
Result so far: 4110.7
Deduct 532 from 600 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 8:
76 goes into 680 8 times with a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 4110.78
The remainder is 72 after subtracting 608 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 9:
The number 76 fits into 720 9 times, leaving a remainder of 36.
Put 9 as the next digit of the answer. 
Result so far: 4110.789
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 10:
When dividing 360 by 76, we get 4 with a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 4110.7894
Subtract 304 from 360 to get 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 11:
560 divided by 76 is 7 with a remainder of 28.
The next digit of our result is 7. 
Result so far: 4110.78947
The remainder is 28 after subtracting 532 from 560.
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 12:
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: 4110.789473
Deduct 228 from 280 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 13:
If we divide 520 by 76, we get 6 and a remainder of 64.
The number 6 becomes the next digit in our result. 
Result so far: 4110.7894736
Subtracting 456 from 520 leaves us 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.

On to step 14:
When dividing 640 by 76, we get 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 4110.78947368
Subtract 608 from 640 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 4110.78947368 with a remainder of 3.2e-08.