We look at the division of 396987 by 73 
We want to divide 396987 by 73.

Let's proceed to step 1:
The number 73 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 73

Going ahead to step 2:
39 divided by 73 is 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 73

Advancing to step 3:
The number 73 fits into 396 5 times, leaving a remainder of 31.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
The remainder is 31 after subtracting 365 from 396.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 73

Advancing to step 4:
If we divide 319 by 73, we get 4 and a remainder of 27.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
Subtracting 292 from 319 leaves us with 27.
Grab the next digit (8) from the dividend, add it to 27, then carry on: 278 / 73

On to step 5:
278 divided by 73 is 3 with a remainder of 59.
Use 3 as the next digit of our solution. 
Result so far: 543.0
If we take 219 away from 278, we end up with 59.
Bring next digit (7) of the dividend behind the 59 and repeat the process: 597 / 73

Let's proceed to step 6:
The number 73 fits into 597 8 times, leaving a remainder of 13.
The number 8 becomes the next digit in our result. 
Result so far: 5438.0
Subtract 584 from 597 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
The number 73 fits into 130 1 times, leaving a remainder of 57.
The next digit of our result is 1. 
Result so far: 5438.1
The remainder is 57 after subtracting 73 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 8:
570 divided by 73 is 7 with a remainder of 59.
The number 7 becomes the next digit in our result. 
Result so far: 5438.17
Subtract 511 from 570 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 9:
73 can be fit into 590 8 times, resulting in a remainder of 6.
The next digit of our result is 8. 
Result so far: 5438.178
Deduct 584 from 590 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 10:
When dividing 60 by 73, we get 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 5438.178
If we subtract 0 from 60, we 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.

Step 11:
The number 73 fits into 600 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 5438.17808
Subtract 584 from 600 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 12:
160 divided by 73 is 2 with a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 5438.178082
The remainder is 14 after subtracting 146 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 13:
140 divided by 73 is 1 with a remainder of 67.
Record the quotient 1 as the next digit in the result. 
Result so far: 5438.1780821
If we take 73 away from 140, we end up with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Let's proceed to step 14:
The number 73 fits into 670 9 times, leaving a remainder of 13.
Use 9 as the next digit of our solution. 
Result so far: 5438.17808219
The remainder is 13 after subtracting 657 from 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

In conclusion, the division gives 5438.17808219 with a balance of 1.3e-08.