We're dividing 72940376 by 676 
Let's see how many times 676 fits into 72940376.

Moving on to step 1:
When dividing 7 by 676, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 676

Let's proceed to step 2:
The number 676 fits into 72 0 times, leaving a remainder of 72.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 72 after subtracting 0 from 72.
Bring next digit (9) of the dividend behind the 72 and repeat the process: 729 / 676

On to step 3:
676 goes into 729 1 times with a remainder of 53.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 676 from 729 to get 53.
Include the next digit (4) from the dividend after 53, then repeat: 534 / 676

On to step 4:
534 divided by 676 is 0 with a remainder of 534.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtracting 0 from 534 leaves us with 534.
Bring next digit (0) of the dividend behind the 534 and repeat the process: 5340 / 676

On to step 5:
676 can be fit into 5340 7 times, resulting in a remainder of 608.
The next digit of our result is 7. 
Result so far: 107.0
Deduct 4732 from 5340 and we're left with 608.
Bring next digit (3) of the dividend behind the 608 and repeat the process: 6083 / 676

Moving on to step 6:
676 goes into 6083 8 times with a remainder of 675.
Use 8 as the next digit of our solution. 
Result so far: 1078.0
If we subtract 5408 from 6083, we get 675.
Bring next digit (7) of the dividend behind the 675 and repeat the process: 6757 / 676

On to step 7:
If we divide 6757 by 676, we get 9 and a remainder of 673.
The number 9 becomes the next digit in our result. 
Result so far: 10789.0
Subtract 6084 from 6757 to get 673.
Grab the next digit (6) from the dividend, add it to 673, then carry on: 6736 / 676

Going ahead to step 8:
676 goes into 6736 9 times with a remainder of 652.
The number 9 becomes the next digit in our result. 
Result so far: 107899.0
Deduct 6084 from 6736 and we're left with 652.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6520, and continue the process.

Let's proceed to step 9:
The number 676 fits into 6520 9 times, leaving a remainder of 436.
Record the quotient 9 as the next digit in the result. 
Result so far: 107899.9
If we take 6084 away from 6520, we end up with 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Advancing to step 10:
676 goes into 4360 6 times with a remainder of 304.
The next digit of our result is 6. 
Result so far: 107899.96
Subtract 4056 from 4360 to get 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Moving on to step 11:
When dividing 3040 by 676, we get 4 with a remainder of 336.
Record the quotient 4 as the next digit in the result. 
Result so far: 107899.964
If we take 2704 away from 3040, we end up with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Step 12:
When dividing 3360 by 676, we get 4 with a remainder of 656.
Put 4 as the next digit of the answer. 
Result so far: 107899.9644
Deduct 2704 from 3360 and we're left with 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

The final result is 107899.9644 with a remainder of 0.00656.