87276 ÷ 4 
We want to figure out the number of times 87276 can be divided by 4.

Moving on to step 1:
4 can be fit into 8 2 times, resulting in a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 8 from 8 to get 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 4

Step 2:
4 can be fit into 7 1 times, resulting in a remainder of 3.
The next digit of our result is 1. 
Result so far: 21.0
Deduct 4 from 7 and we're left with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 4

Going ahead to step 3:
4 goes into 32 8 times with a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 218.0
Subtracting 32 from 32 leaves us with 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 4

Step 4:
7 divided by 4 is 1 with a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 2181.0
Subtract 4 from 7 to get 3.
Grab the next digit (6) from the dividend, add it to 3, then carry on: 36 / 4

On to step 5:
If we divide 36 by 4, we get 9 and a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 21819.0
If we subtract 36 from 36, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 6:
The number 4 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 21819.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
If we divide 0 by 4, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21819.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 21819.0 with a balance of 0.0.