We're dividing 73542796 by 317 
Let's see how many times 317 fits into 73542796.

Let's proceed to step 1:
7 divided by 317 is 0 with 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.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 317

Moving on to step 2:
When dividing 73 by 317, we get 0 with a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 73 after subtracting 0 from 73.
Grab the next digit (5) from the dividend, add it to 73, then carry on: 735 / 317

Going ahead to step 3:
The number 317 fits into 735 2 times, leaving a remainder of 101.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 634 from 735 leaves us with 101.
Bring next digit (4) of the dividend behind the 101 and repeat the process: 1014 / 317

Advancing to step 4:
The number 317 fits into 1014 3 times, leaving a remainder of 63.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Subtract 951 from 1014 to get 63.
Include the next digit (2) from the dividend after 63, then repeat: 632 / 317

Let's proceed to step 5:
When dividing 632 by 317, we get 1 with a remainder of 315.
Put 1 as the next digit of the answer. 
Result so far: 231.0
The remainder is 315 after subtracting 317 from 632.
Append the next digit (7) from the dividend to 315 and continue with: 3157 / 317

Let's proceed to step 6:
3157 divided by 317 is 9 with a remainder of 304.
The next digit of our result is 9. 
Result so far: 2319.0
Deduct 2853 from 3157 and we're left with 304.
Include the next digit (9) from the dividend after 304, then repeat: 3049 / 317

Moving on to step 7:
If we divide 3049 by 317, we get 9 and a remainder of 196.
Record the quotient 9 as the next digit in the result. 
Result so far: 23199.0
Deduct 2853 from 3049 and we're left with 196.
Bring next digit (6) of the dividend behind the 196 and repeat the process: 1966 / 317

Step 8:
317 can be fit into 1966 6 times, resulting in a remainder of 64.
Write down 6 as next digit of the result. 
Result so far: 231996.0
If we subtract 1902 from 1966, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 9:
If we divide 640 by 317, we get 2 and a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 231996.2
Subtract 634 from 640 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 10:
317 can be fit into 60 0 times, resulting in a remainder of 60.
The next digit of our result is 0. 
Result so far: 231996.2
Subtract 0 from 60 to 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.

Going ahead to step 11:
The number 317 fits into 600 1 times, leaving a remainder of 283.
Use 1 as the next digit of our solution. 
Result so far: 231996.201
Deduct 317 from 600 and we're left with 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Moving on to step 12:
317 goes into 2830 8 times with a remainder of 294.
Put 8 as the next digit of the answer. 
Result so far: 231996.2018
Subtracting 2536 from 2830 leaves us with 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

Advancing to step 13:
317 goes into 2940 9 times with a remainder of 87.
The next digit of our result is 9. 
Result so far: 231996.20189
The remainder is 87 after subtracting 2853 from 2940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Moving on to step 14:
The number 317 fits into 870 2 times, leaving a remainder of 236.
The next digit of our result is 2. 
Result so far: 231996.201892
Subtracting 634 from 870 leaves us with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

On to step 15:
The number 317 fits into 2360 7 times, leaving a remainder of 141.
Record the quotient 7 as the next digit in the result. 
Result so far: 231996.2018927
Subtract 2219 from 2360 to get 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Moving on to step 16:
317 goes into 1410 4 times with a remainder of 142.
The next digit of our result is 4. 
Result so far: 231996.20189274
If we subtract 1268 from 1410, we get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Our division results in 231996.20189274 with a remaining 1.42e-07.