We look at the division of 76948976 by 314 
Our goal is to divide 76948976 by 314.

Advancing to step 1:
7 divided by 314 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 314

Advancing to step 2:
314 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
If we take 0 away from 76, we end up with 76.
Bring next digit (9) of the dividend behind the 76 and repeat the process: 769 / 314

Moving on to step 3:
314 can be fit into 769 2 times, resulting in a remainder of 141.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 628 away from 769, we end up with 141.
Include the next digit (4) from the dividend after 141, then repeat: 1414 / 314

Moving on to step 4:
The number 314 fits into 1414 4 times, leaving a remainder of 158.
Put 4 as the next digit of the answer. 
Result so far: 24.0
The remainder is 158 after subtracting 1256 from 1414.
Grab the next digit (8) from the dividend, add it to 158, then carry on: 1588 / 314

Advancing to step 5:
When dividing 1588 by 314, we get 5 with a remainder of 18.
Put 5 as the next digit of the answer. 
Result so far: 245.0
Subtract 1570 from 1588 to get 18.
Append the next digit (9) from the dividend to 18 and continue with: 189 / 314

Moving on to step 6:
The number 314 fits into 189 0 times, leaving a remainder of 189.
The number 0 becomes the next digit in our result. 
Result so far: 2450.0
Subtract 0 from 189 to get 189.
Include the next digit (7) from the dividend after 189, then repeat: 1897 / 314

Let's proceed to step 7:
1897 divided by 314 is 6 with a remainder of 13.
Write down 6 as next digit of the result. 
Result so far: 24506.0
Deduct 1884 from 1897 and we're left with 13.
Append the next digit (6) from the dividend to 13 and continue with: 136 / 314

Step 8:
136 divided by 314 is 0 with a remainder of 136.
Use 0 as the next digit of our solution. 
Result so far: 245060.0
Deduct 0 from 136 and we're left with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Let's proceed to step 9:
1360 divided by 314 is 4 with a remainder of 104.
The number 4 becomes the next digit in our result. 
Result so far: 245060.4
Subtracting 1256 from 1360 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Advancing to step 10:
314 goes into 1040 3 times with a remainder of 98.
Use 3 as the next digit of our solution. 
Result so far: 245060.43
Subtract 942 from 1040 to get 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Step 11:
When dividing 980 by 314, we get 3 with a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 245060.433
Subtract 942 from 980 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

In conclusion, the division gives 245060.433 with a balance of 0.0038.