We look at the division of 320206 by 76 
We want to figure out the number of times 320206 can be divided by 76.

On to step 1:
The number 76 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 76

Advancing to step 2:
If we divide 32 by 76, we get 0 and a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Grab the next digit (0) from the dividend, add it to 32, then carry on: 320 / 76

On to step 3:
320 divided by 76 is 4 with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 304 from 320, we get 16.
Append the next digit (2) from the dividend to 16 and continue with: 162 / 76

Step 4:
76 goes into 162 2 times with a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 42.0
If we take 152 away from 162, we end up with 10.
Bring next digit (0) of the dividend behind the 10 and repeat the process: 100 / 76

Step 5:
The number 76 fits into 100 1 times, leaving a remainder of 24.
Use 1 as the next digit of our solution. 
Result so far: 421.0
The remainder is 24 after subtracting 76 from 100.
Include the next digit (6) from the dividend after 24, then repeat: 246 / 76

Moving on to step 6:
If we divide 246 by 76, we get 3 and a remainder of 18.
The number 3 becomes the next digit in our result. 
Result so far: 4213.0
Deduct 228 from 246 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
76 goes into 180 2 times with a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 4213.2
The remainder is 28 after subtracting 152 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 8:
280 divided by 76 is 3 with a remainder of 52.
Record the quotient 3 as the next digit in the result. 
Result so far: 4213.23
The remainder is 52 after subtracting 228 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 9:
76 goes into 520 6 times with a remainder of 64.
Write down 6 as next digit of the result. 
Result so far: 4213.236
The remainder is 64 after subtracting 456 from 520.
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 10:
When dividing 640 by 76, we get 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 4213.2368
If we subtract 608 from 640, we 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.

Advancing to step 11:
The number 76 fits into 320 4 times, leaving a remainder of 16.
The next digit of our result is 4. 
Result so far: 4213.23684
Subtracting 304 from 320 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 12:
76 goes into 160 2 times with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 4213.236842
Subtract 152 from 160 to 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.

Step 13:
If we divide 80 by 76, we get 1 and a remainder of 4.
The next digit of our result is 1. 
Result so far: 4213.2368421
Subtract 76 from 80 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 14:
40 divided by 76 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 4213.2368421
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 4213.2368421 with a remainder of 4e-08.