We look at the division of 316678 by 76 
We're looking to find how many times 76 goes into 316678.

Let's proceed to step 1:
3 divided by 76 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 76

Going ahead to step 2:
When dividing 31 by 76, we get 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Fetch the next digit (6) from the dividend, attach it to 31 and continue: 316 / 76

Moving on to step 3:
The number 76 fits into 316 4 times, leaving a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 304 from 316 leaves us with 12.
Grab the next digit (6) from the dividend, add it to 12, then carry on: 126 / 76

Let's proceed to step 4:
The number 76 fits into 126 1 times, leaving a remainder of 50.
Write down 1 as next digit of the result. 
Result so far: 41.0
Deduct 76 from 126 and we're left with 50.
Include the next digit (7) from the dividend after 50, then repeat: 507 / 76

Going ahead to step 5:
76 goes into 507 6 times with a remainder of 51.
Write down 6 as next digit of the result. 
Result so far: 416.0
If we take 456 away from 507, we end up with 51.
Append the next digit (8) from the dividend to 51 and continue with: 518 / 76

Moving on to step 6:
If we divide 518 by 76, we get 6 and a remainder of 62.
The number 6 becomes the next digit in our result. 
Result so far: 4166.0
Deduct 456 from 518 and we're left with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 7:
76 can be fit into 620 8 times, resulting in a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 4166.8
Subtracting 608 from 620 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 8:
If we divide 120 by 76, we get 1 and a remainder of 44.
Record the quotient 1 as the next digit in the result. 
Result so far: 4166.81
If we take 76 away from 120, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 9:
The number 76 fits into 440 5 times, leaving a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 4166.815
Deduct 380 from 440 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 10:
76 goes into 600 7 times with a remainder of 68.
The next digit of our result is 7. 
Result so far: 4166.8157
If we take 532 away from 600, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Let's proceed to step 11:
76 can be fit into 680 8 times, resulting in a remainder of 72.
The next digit of our result is 8. 
Result so far: 4166.81578
Subtracting 608 from 680 leaves us with 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 12:
76 can be fit into 720 9 times, resulting in a remainder of 36.
Record the quotient 9 as the next digit in the result. 
Result so far: 4166.815789
Subtract 684 from 720 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 13:
360 divided by 76 is 4 with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 4166.8157894
Deduct 304 from 360 and we're left 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.

Going ahead to step 14:
If we divide 560 by 76, we get 7 and a remainder of 28.
The next digit of our result is 7. 
Result so far: 4166.81578947
Subtract 532 from 560 to 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.

In conclusion, the division gives 4166.81578947 with a balance of 2.8e-08.