We look at the division of 76440739 by 621 
Our goal is to divide 76440739 by 621.

Advancing to step 1:
When dividing 7 by 621, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 621

Going ahead to step 2:
621 can be fit into 76 0 times, resulting in a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 76 and we're left with 76.
Bring next digit (4) of the dividend behind the 76 and repeat the process: 764 / 621

On to step 3:
When dividing 764 by 621, we get 1 with a remainder of 143.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 621 from 764, we get 143.
Take the next digit (4) from the dividend and append it to 143, then repeat: 1434 / 621

Going ahead to step 4:
1434 divided by 621 is 2 with a remainder of 192.
Write down 2 as next digit of the result. 
Result so far: 12.0
The remainder is 192 after subtracting 1242 from 1434.
Bring next digit (0) of the dividend behind the 192 and repeat the process: 1920 / 621

Step 5:
1920 divided by 621 is 3 with a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 123.0
The remainder is 57 after subtracting 1863 from 1920.
Grab the next digit (7) from the dividend, add it to 57, then carry on: 577 / 621

Advancing to step 6:
577 divided by 621 is 0 with a remainder of 577.
Use 0 as the next digit of our solution. 
Result so far: 1230.0
If we take 0 away from 577, we end up with 577.
Append the next digit (3) from the dividend to 577 and continue with: 5773 / 621

Moving on to step 7:
621 goes into 5773 9 times with a remainder of 184.
Write down 9 as next digit of the result. 
Result so far: 12309.0
Subtract 5589 from 5773 to get 184.
Take the next digit (9) from the dividend and append it to 184, then repeat: 1849 / 621

Let's proceed to step 8:
If we divide 1849 by 621, we get 2 and a remainder of 607.
Put 2 as the next digit of the answer. 
Result so far: 123092.0
If we take 1242 away from 1849, we end up with 607.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6070, and continue the process.

Moving on to step 9:
621 can be fit into 6070 9 times, resulting in a remainder of 481.
Use 9 as the next digit of our solution. 
Result so far: 123092.9
Subtracting 5589 from 6070 leaves us with 481.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4810, and continue the process.

Let's proceed to step 10:
When dividing 4810 by 621, we get 7 with a remainder of 463.
The number 7 becomes the next digit in our result. 
Result so far: 123092.97
If we take 4347 away from 4810, we end up with 463.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4630, and continue the process.

On to step 11:
If we divide 4630 by 621, we get 7 and a remainder of 283.
Use 7 as the next digit of our solution. 
Result so far: 123092.977
Subtract 4347 from 4630 to get 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

In conclusion, the division gives 123092.977 with a balance of 0.0283.