We look at the division of 73412765 by 961 
We want to figure out the number of times 73412765 can be divided by 961.

Moving on to step 1:
961 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 961

Let's proceed to step 2:
When dividing 73 by 961, we get 0 with a remainder of 73.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 73 after subtracting 0 from 73.
Fetch the next digit (4) from the dividend, attach it to 73 and continue: 734 / 961

On to step 3:
961 goes into 734 0 times with a remainder of 734.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 734, we get 734.
Append the next digit (1) from the dividend to 734 and continue with: 7341 / 961

Going ahead to step 4:
If we divide 7341 by 961, we get 7 and a remainder of 614.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 6727 from 7341, we get 614.
Grab the next digit (2) from the dividend, add it to 614, then carry on: 6142 / 961

On to step 5:
6142 divided by 961 is 6 with a remainder of 376.
The number 6 becomes the next digit in our result. 
Result so far: 76.0
If we take 5766 away from 6142, we end up with 376.
Take the next digit (7) from the dividend and append it to 376, then repeat: 3767 / 961

Moving on to step 6:
If we divide 3767 by 961, we get 3 and a remainder of 884.
Put 3 as the next digit of the answer. 
Result so far: 763.0
Subtracting 2883 from 3767 leaves us with 884.
Take the next digit (6) from the dividend and append it to 884, then repeat: 8846 / 961

Step 7:
If we divide 8846 by 961, we get 9 and a remainder of 197.
Record the quotient 9 as the next digit in the result. 
Result so far: 7639.0
Subtract 8649 from 8846 to get 197.
Fetch the next digit (5) from the dividend, attach it to 197 and continue: 1975 / 961

Step 8:
961 goes into 1975 2 times with a remainder of 53.
Put 2 as the next digit of the answer. 
Result so far: 76392.0
If we take 1922 away from 1975, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 9:
The number 961 fits into 530 0 times, leaving a remainder of 530.
The next digit of our result is 0. 
Result so far: 76392.0
If we take 0 away from 530, we end up with 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

On to step 10:
When dividing 5300 by 961, we get 5 with a remainder of 495.
Use 5 as the next digit of our solution. 
Result so far: 76392.05
If we subtract 4805 from 5300, we get 495.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4950, and continue the process.

Going ahead to step 11:
If we divide 4950 by 961, we get 5 and a remainder of 145.
Use 5 as the next digit of our solution. 
Result so far: 76392.055
The remainder is 145 after subtracting 4805 from 4950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

In conclusion, the division gives 76392.055 with a balance of 0.0145.