We're dividing 47173396 by 765 
We want to figure out the number of times 47173396 can be divided by 765.

Going ahead to step 1:
If we divide 4 by 765, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 765

Moving on to step 2:
765 goes into 47 0 times with a remainder of 47.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 47 to get 47.
Grab the next digit (1) from the dividend, add it to 47, then carry on: 471 / 765

On to step 3:
765 can be fit into 471 0 times, resulting in a remainder of 471.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 471 after subtracting 0 from 471.
Append the next digit (7) from the dividend to 471 and continue with: 4717 / 765

Going ahead to step 4:
The number 765 fits into 4717 6 times, leaving a remainder of 127.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 4590 from 4717 and we're left with 127.
Include the next digit (3) from the dividend after 127, then repeat: 1273 / 765

Let's proceed to step 5:
765 goes into 1273 1 times with a remainder of 508.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
Subtracting 765 from 1273 leaves us with 508.
Fetch the next digit (3) from the dividend, attach it to 508 and continue: 5083 / 765

On to step 6:
765 goes into 5083 6 times with a remainder of 493.
The number 6 becomes the next digit in our result. 
Result so far: 616.0
Subtract 4590 from 5083 to get 493.
Bring next digit (9) of the dividend behind the 493 and repeat the process: 4939 / 765

Going ahead to step 7:
4939 divided by 765 is 6 with a remainder of 349.
The next digit of our result is 6. 
Result so far: 6166.0
Subtract 4590 from 4939 to get 349.
Fetch the next digit (6) from the dividend, attach it to 349 and continue: 3496 / 765

Going ahead to step 8:
765 goes into 3496 4 times with a remainder of 436.
The next digit of our result is 4. 
Result so far: 61664.0
If we subtract 3060 from 3496, we get 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Step 9:
4360 divided by 765 is 5 with a remainder of 535.
Use 5 as the next digit of our solution. 
Result so far: 61664.5
If we subtract 3825 from 4360, we get 535.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5350, and continue the process.

On to step 10:
When dividing 5350 by 765, we get 6 with a remainder of 760.
Record the quotient 6 as the next digit in the result. 
Result so far: 61664.56
If we take 4590 away from 5350, we end up with 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Moving on to step 11:
7600 divided by 765 is 9 with a remainder of 715.
The next digit of our result is 9. 
Result so far: 61664.569
If we subtract 6885 from 7600, we get 715.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7150, and continue the process.

On to step 12:
When dividing 7150 by 765, we get 9 with a remainder of 265.
Record the quotient 9 as the next digit in the result. 
Result so far: 61664.5699
Subtracting 6885 from 7150 leaves us with 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

The final result is 61664.5699 with a remainder of 0.00265.