We're dividing 76994 by 71 
We want to divide 76994 by 71.

Step 1:
When dividing 7 by 71, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 71

On to step 2:
The number 71 fits into 76 1 times, leaving a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 71 away from 76, we end up with 5.
Fetch the next digit (9) from the dividend, attach it to 5 and continue: 59 / 71

Step 3:
59 divided by 71 is 0 with a remainder of 59.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtract 0 from 59 to get 59.
Grab the next digit (9) from the dividend, add it to 59, then carry on: 599 / 71

Going ahead to step 4:
599 divided by 71 is 8 with a remainder of 31.
Record the quotient 8 as the next digit in the result. 
Result so far: 108.0
Subtracting 568 from 599 leaves us with 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 71

Step 5:
314 divided by 71 is 4 with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 1084.0
Subtract 284 from 314 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 6:
If we divide 300 by 71, we get 4 and a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 1084.4
Deduct 284 from 300 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 7:
If we divide 160 by 71, we get 2 and a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 1084.42
If we subtract 142 from 160, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 8:
When dividing 180 by 71, we get 2 with a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 1084.422
If we take 142 away from 180, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The quotient of the division is 1084.422, and the remainder is 0.0038.