265071 ÷ 76 
We want to figure out the number of times 265071 can be divided by 76.

Moving on to step 1:
When dividing 2 by 76, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 76

Moving on to step 2:
76 goes into 26 0 times with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (5) from the dividend, attach it to 26 and continue: 265 / 76

Moving on to step 3:
If we divide 265 by 76, we get 3 and a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 228 from 265 to get 37.
Grab the next digit (0) from the dividend, add it to 37, then carry on: 370 / 76

Moving on to step 4:
When dividing 370 by 76, we get 4 with a remainder of 66.
The next digit of our result is 4. 
Result so far: 34.0
If we take 304 away from 370, we end up with 66.
Bring next digit (7) of the dividend behind the 66 and repeat the process: 667 / 76

Moving on to step 5:
If we divide 667 by 76, we get 8 and a remainder of 59.
Use 8 as the next digit of our solution. 
Result so far: 348.0
The remainder is 59 after subtracting 608 from 667.
Grab the next digit (1) from the dividend, add it to 59, then carry on: 591 / 76

On to step 6:
591 divided by 76 is 7 with a remainder of 59.
The number 7 becomes the next digit in our result. 
Result so far: 3487.0
If we subtract 532 from 591, we 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 7:
When dividing 590 by 76, we get 7 with a remainder of 58.
Put 7 as the next digit of the answer. 
Result so far: 3487.7
If we take 532 away from 590, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 8:
76 can be fit into 580 7 times, resulting in a remainder of 48.
The next digit of our result is 7. 
Result so far: 3487.77
If we take 532 away from 580, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

In conclusion, the division gives 3487.77 with a balance of 0.048.