We look at the division of 967312 by 76 
We want to figure out the number of times 967312 can be divided by 76.

Let's proceed to step 1:
76 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 76

Advancing to step 2:
96 divided by 76 is 1 with a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 76 away from 96, we end up with 20.
Grab the next digit (7) from the dividend, add it to 20, then carry on: 207 / 76

Advancing to step 3:
If we divide 207 by 76, we get 2 and a remainder of 55.
The next digit of our result is 2. 
Result so far: 12.0
Subtract 152 from 207 to get 55.
Include the next digit (3) from the dividend after 55, then repeat: 553 / 76

Going ahead to step 4:
When dividing 553 by 76, we get 7 with a remainder of 21.
The next digit of our result is 7. 
Result so far: 127.0
Subtract 532 from 553 to get 21.
Append the next digit (1) from the dividend to 21 and continue with: 211 / 76

Going ahead to step 5:
If we divide 211 by 76, we get 2 and a remainder of 59.
Record the quotient 2 as the next digit in the result. 
Result so far: 1272.0
Subtract 152 from 211 to get 59.
Fetch the next digit (2) from the dividend, attach it to 59 and continue: 592 / 76

Step 6:
If we divide 592 by 76, we get 7 and a remainder of 60.
Record the quotient 7 as the next digit in the result. 
Result so far: 12727.0
Deduct 532 from 592 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 7:
76 goes into 600 7 times with a remainder of 68.
Put 7 as the next digit of the answer. 
Result so far: 12727.7
If we subtract 532 from 600, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 8:
If we divide 680 by 76, we get 8 and a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 12727.78
The remainder is 72 after subtracting 608 from 680.
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 9:
720 divided by 76 is 9 with a remainder of 36.
Put 9 as the next digit of the answer. 
Result so far: 12727.789
If we take 684 away from 720, we end up 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.

Step 10:
360 divided by 76 is 4 with a remainder of 56.
The next digit of our result is 4. 
Result so far: 12727.7894
If we subtract 304 from 360, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 11:
When dividing 560 by 76, we get 7 with a remainder of 28.
The next digit of our result is 7. 
Result so far: 12727.78947
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 12:
The number 76 fits into 280 3 times, leaving a remainder of 52.
Write down 3 as next digit of the result. 
Result so far: 12727.789473
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.

Advancing to step 13:
520 divided by 76 is 6 with a remainder of 64.
Record the quotient 6 as the next digit in the result. 
Result so far: 12727.7894736
Subtracting 456 from 520 leaves us 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.

On to step 14:
76 can be fit into 640 8 times, resulting in a remainder of 32.
The next digit of our result is 8. 
Result so far: 12727.78947368
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.

After the division, we end up with 12727.78947368 and a remainder of 3.2e-08.