We look at the division of 73947923 by 976 
Our goal is to divide 73947923 by 976.

Advancing to step 1:
The number 976 fits into 7 0 times, leaving a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 976

Let's proceed to step 2:
73 divided by 976 is 0 with a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 73 to get 73.
Include the next digit (9) from the dividend after 73, then repeat: 739 / 976

Going ahead to step 3:
The number 976 fits into 739 0 times, leaving a remainder of 739.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 739 and we're left with 739.
Bring next digit (4) of the dividend behind the 739 and repeat the process: 7394 / 976

On to step 4:
When dividing 7394 by 976, we get 7 with a remainder of 562.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 6832 from 7394 and we're left with 562.
Include the next digit (7) from the dividend after 562, then repeat: 5627 / 976

Going ahead to step 5:
The number 976 fits into 5627 5 times, leaving a remainder of 747.
Put 5 as the next digit of the answer. 
Result so far: 75.0
Subtract 4880 from 5627 to get 747.
Include the next digit (9) from the dividend after 747, then repeat: 7479 / 976

Moving on to step 6:
976 can be fit into 7479 7 times, resulting in a remainder of 647.
Use 7 as the next digit of our solution. 
Result so far: 757.0
If we subtract 6832 from 7479, we get 647.
Bring next digit (2) of the dividend behind the 647 and repeat the process: 6472 / 976

Going ahead to step 7:
976 can be fit into 6472 6 times, resulting in a remainder of 616.
Write down 6 as next digit of the result. 
Result so far: 7576.0
If we take 5856 away from 6472, we end up with 616.
Append the next digit (3) from the dividend to 616 and continue with: 6163 / 976

Advancing to step 8:
6163 divided by 976 is 6 with a remainder of 307.
Record the quotient 6 as the next digit in the result. 
Result so far: 75766.0
If we take 5856 away from 6163, we end up with 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

Let's proceed to step 9:
976 goes into 3070 3 times with a remainder of 142.
Use 3 as the next digit of our solution. 
Result so far: 75766.3
If we subtract 2928 from 3070, we get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Advancing to step 10:
976 goes into 1420 1 times with a remainder of 444.
The number 1 becomes the next digit in our result. 
Result so far: 75766.31
Subtracting 976 from 1420 leaves us with 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

Moving on to step 11:
When dividing 4440 by 976, we get 4 with a remainder of 536.
Use 4 as the next digit of our solution. 
Result so far: 75766.314
If we take 3904 away from 4440, we end up with 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

Let's proceed to step 12:
5360 divided by 976 is 5 with a remainder of 480.
Put 5 as the next digit of the answer. 
Result so far: 75766.3145
The remainder is 480 after subtracting 4880 from 5360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Advancing to step 13:
If we divide 4800 by 976, we get 4 and a remainder of 896.
Record the quotient 4 as the next digit in the result. 
Result so far: 75766.31454
Subtract 3904 from 4800 to get 896.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8960, and continue the process.

Step 14:
976 goes into 8960 9 times with a remainder of 176.
Use 9 as the next digit of our solution. 
Result so far: 75766.314549
Subtracting 8784 from 8960 leaves us with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Step 15:
976 can be fit into 1760 1 times, resulting in a remainder of 784.
The next digit of our result is 1. 
Result so far: 75766.3145491
Subtract 976 from 1760 to get 784.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7840, and continue the process.

Let's proceed to step 16:
The number 976 fits into 7840 8 times, leaving a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 75766.31454918
Deduct 7808 from 7840 and we're left 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.

Our division results in 75766.31454918 with a remaining 3.2e-08.