We're dividing 76147243 by 523 
Let's see how many times 523 fits into 76147243.

Moving on to step 1:
7 divided by 523 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 523

Step 2:
When dividing 76 by 523, we get 0 with a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 76 to get 76.
Bring next digit (1) of the dividend behind the 76 and repeat the process: 761 / 523

Moving on to step 3:
The number 523 fits into 761 1 times, leaving a remainder of 238.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 523 from 761, we get 238.
Include the next digit (4) from the dividend after 238, then repeat: 2384 / 523

Moving on to step 4:
523 can be fit into 2384 4 times, resulting in a remainder of 292.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 2092 from 2384 and we're left with 292.
Take the next digit (7) from the dividend and append it to 292, then repeat: 2927 / 523

Step 5:
2927 divided by 523 is 5 with a remainder of 312.
Put 5 as the next digit of the answer. 
Result so far: 145.0
The remainder is 312 after subtracting 2615 from 2927.
Take the next digit (2) from the dividend and append it to 312, then repeat: 3122 / 523

Advancing to step 6:
When dividing 3122 by 523, we get 5 with a remainder of 507.
Put 5 as the next digit of the answer. 
Result so far: 1455.0
Subtract 2615 from 3122 to get 507.
Bring next digit (4) of the dividend behind the 507 and repeat the process: 5074 / 523

Advancing to step 7:
523 can be fit into 5074 9 times, resulting in a remainder of 367.
Use 9 as the next digit of our solution. 
Result so far: 14559.0
If we take 4707 away from 5074, we end up with 367.
Bring next digit (3) of the dividend behind the 367 and repeat the process: 3673 / 523

Going ahead to step 8:
If we divide 3673 by 523, we get 7 and a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 145597.0
The remainder is 12 after subtracting 3661 from 3673.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
If we divide 120 by 523, we get 0 and a remainder of 120.
The next digit of our result is 0. 
Result so far: 145597.0
Subtracting 0 from 120 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 10:
If we divide 1200 by 523, we get 2 and a remainder of 154.
The next digit of our result is 2. 
Result so far: 145597.02
Subtract 1046 from 1200 to get 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Step 11:
When dividing 1540 by 523, we get 2 with a remainder of 494.
Use 2 as the next digit of our solution. 
Result so far: 145597.022
Deduct 1046 from 1540 and we're left with 494.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

After the division, we end up with 145597.022 and a remainder of 0.0494.