73524381 ÷ 961 
We want to figure out the number of times 73524381 can be divided by 961.

On to step 1:
If we divide 7 by 961, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 961

Advancing to step 2:
If we divide 73 by 961, we get 0 and a remainder of 73.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 73 to get 73.
Take the next digit (5) from the dividend and append it to 73, then repeat: 735 / 961

Advancing to step 3:
The number 961 fits into 735 0 times, leaving a remainder of 735.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 735, we end up with 735.
Bring next digit (2) of the dividend behind the 735 and repeat the process: 7352 / 961

On to step 4:
If we divide 7352 by 961, we get 7 and a remainder of 625.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 6727 away from 7352, we end up with 625.
Include the next digit (4) from the dividend after 625, then repeat: 6254 / 961

On to step 5:
The number 961 fits into 6254 6 times, leaving a remainder of 488.
Put 6 as the next digit of the answer. 
Result so far: 76.0
Deduct 5766 from 6254 and we're left with 488.
Include the next digit (3) from the dividend after 488, then repeat: 4883 / 961

Step 6:
961 can be fit into 4883 5 times, resulting in a remainder of 78.
The next digit of our result is 5. 
Result so far: 765.0
Deduct 4805 from 4883 and we're left with 78.
Append the next digit (8) from the dividend to 78 and continue with: 788 / 961

Moving on to step 7:
If we divide 788 by 961, we get 0 and a remainder of 788.
Write down 0 as next digit of the result. 
Result so far: 7650.0
Subtracting 0 from 788 leaves us with 788.
Take the next digit (1) from the dividend and append it to 788, then repeat: 7881 / 961

On to step 8:
The number 961 fits into 7881 8 times, leaving a remainder of 193.
Record the quotient 8 as the next digit in the result. 
Result so far: 76508.0
Deduct 7688 from 7881 and we're left with 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Going ahead to step 9:
If we divide 1930 by 961, we get 2 and a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 76508.2
If we subtract 1922 from 1930, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 10:
The number 961 fits into 80 0 times, leaving a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 76508.2
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 11:
961 can be fit into 800 0 times, resulting in a remainder of 800.
Put 0 as the next digit of the answer. 
Result so far: 76508.2
Deduct 0 from 800 and we're left with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

After the division, we end up with 76508.2 and a remainder of 0.08.