676976 ÷ 47 
Our goal is to divide 676976 by 47.

On to step 1:
When dividing 6 by 47, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (7) from the dividend, add it to 6, then carry on: 67 / 47

Step 2:
When dividing 67 by 47, we get 1 with a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 47 away from 67, we end up with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 47

Advancing to step 3:
206 divided by 47 is 4 with a remainder of 18.
The next digit of our result is 4. 
Result so far: 14.0
Deduct 188 from 206 and we're left with 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 47

Advancing to step 4:
The number 47 fits into 189 4 times, leaving a remainder of 1.
The next digit of our result is 4. 
Result so far: 144.0
The remainder is 1 after subtracting 188 from 189.
Append the next digit (7) from the dividend to 1 and continue with: 17 / 47

On to step 5:
47 goes into 17 0 times with a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 1440.0
If we take 0 away from 17, we end up with 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 47

Going ahead to step 6:
When dividing 176 by 47, we get 3 with a remainder of 35.
The number 3 becomes the next digit in our result. 
Result so far: 14403.0
The remainder is 35 after subtracting 141 from 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
When dividing 350 by 47, we get 7 with a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 14403.7
Subtract 329 from 350 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 8:
The number 47 fits into 210 4 times, leaving a remainder of 22.
The next digit of our result is 4. 
Result so far: 14403.74
Subtracting 188 from 210 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 9:
If we divide 220 by 47, we get 4 and a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 14403.744
If we take 188 away from 220, we end up 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.

After the division, we end up with 14403.744 and a remainder of 0.0032.