Let's divide 73491323 by 316
We're looking to find how many times 316 goes into 73491323.

Let's proceed to step 1:
If we divide 7 by 316, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 316

Moving on to step 2:
73 divided by 316 is 0 with a remainder of 73.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 73, we end up with 73.
Append the next digit (4) from the dividend to 73 and continue with: 734 / 316

Going ahead to step 3:
If we divide 734 by 316, we get 2 and a remainder of 102.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 632 from 734 leaves us with 102.
Take the next digit (9) from the dividend and append it to 102, then repeat: 1029 / 316

Advancing to step 4:
If we divide 1029 by 316, we get 3 and a remainder of 81.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 948 from 1029 and we're left with 81.
Include the next digit (1) from the dividend after 81, then repeat: 811 / 316

Going ahead to step 5:
811 divided by 316 is 2 with a remainder of 179.
The next digit of our result is 2. 
Result so far: 232.0
The remainder is 179 after subtracting 632 from 811.
Take the next digit (3) from the dividend and append it to 179, then repeat: 1793 / 316

On to step 6:
The number 316 fits into 1793 5 times, leaving a remainder of 213.
Write down 5 as next digit of the result. 
Result so far: 2325.0
Subtract 1580 from 1793 to get 213.
Grab the next digit (2) from the dividend, add it to 213, then carry on: 2132 / 316

Step 7:
316 goes into 2132 6 times with a remainder of 236.
Write down 6 as next digit of the result. 
Result so far: 23256.0
Subtract 1896 from 2132 to get 236.
Take the next digit (3) from the dividend and append it to 236, then repeat: 2363 / 316

Advancing to step 8:
2363 divided by 316 is 7 with a remainder of 151.
Use 7 as the next digit of our solution. 
Result so far: 232567.0
Subtract 2212 from 2363 to get 151.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1510, and continue the process.

Let's proceed to step 9:
1510 divided by 316 is 4 with a remainder of 246.
The number 4 becomes the next digit in our result. 
Result so far: 232567.4
Deduct 1264 from 1510 and we're left with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Advancing to step 10:
When dividing 2460 by 316, we get 7 with a remainder of 248.
The number 7 becomes the next digit in our result. 
Result so far: 232567.47
Subtract 2212 from 2460 to get 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Advancing to step 11:
When dividing 2480 by 316, we get 7 with a remainder of 268.
Put 7 as the next digit of the answer. 
Result so far: 232567.477
If we subtract 2212 from 2480, we get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

The final result is 232567.477 with a remainder of 0.0268.