106278 ÷ 76 
We're looking to find how many times 76 goes into 106278.

On to step 1:
1 divided by 76 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 76

Going ahead to step 2:
10 divided by 76 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 76

Step 3:
76 goes into 106 1 times with a remainder of 30.
The next digit of our result is 1. 
Result so far: 1.0
If we take 76 away from 106, we end up with 30.
Fetch the next digit (2) from the dividend, attach it to 30 and continue: 302 / 76

Advancing to step 4:
76 can be fit into 302 3 times, resulting in a remainder of 74.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 228 away from 302, we end up with 74.
Grab the next digit (7) from the dividend, add it to 74, then carry on: 747 / 76

On to step 5:
747 divided by 76 is 9 with a remainder of 63.
Record the quotient 9 as the next digit in the result. 
Result so far: 139.0
If we subtract 684 from 747, we get 63.
Fetch the next digit (8) from the dividend, attach it to 63 and continue: 638 / 76

Going ahead to step 6:
When dividing 638 by 76, we get 8 with a remainder of 30.
The number 8 becomes the next digit in our result. 
Result so far: 1398.0
Subtracting 608 from 638 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
76 goes into 300 3 times with a remainder of 72.
Record the quotient 3 as the next digit in the result. 
Result so far: 1398.3
If we subtract 228 from 300, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 8:
The number 76 fits into 720 9 times, leaving a remainder of 36.
The next digit of our result is 9. 
Result so far: 1398.39
Deduct 684 from 720 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 9:
The number 76 fits into 360 4 times, leaving a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 1398.394
Subtracting 304 from 360 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 10:
When dividing 560 by 76, we get 7 with a remainder of 28.
Record the quotient 7 as the next digit in the result. 
Result so far: 1398.3947
If we subtract 532 from 560, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 11:
280 divided by 76 is 3 with a remainder of 52.
Use 3 as the next digit of our solution. 
Result so far: 1398.39473
If we subtract 228 from 280, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 12:
When dividing 520 by 76, we get 6 with a remainder of 64.
Record the quotient 6 as the next digit in the result. 
Result so far: 1398.394736
If we take 456 away from 520, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 13:
When dividing 640 by 76, we get 8 with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 1398.3947368
Subtracting 608 from 640 leaves us with 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 14:
If we divide 320 by 76, we get 4 and a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 1398.39473684
If we take 304 away from 320, we end up 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.

The final result is 1398.39473684 with a remainder of 1.6e-08.