76302987 ÷ 399 
We want to figure out the number of times 76302987 can be divided by 399.

On to step 1:
399 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 399

Step 2:
399 goes into 76 0 times with a remainder of 76.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 76 leaves us with 76.
Bring next digit (3) of the dividend behind the 76 and repeat the process: 763 / 399

On to step 3:
399 can be fit into 763 1 times, resulting in a remainder of 364.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 399 from 763 leaves us with 364.
Append the next digit (0) from the dividend to 364 and continue with: 3640 / 399

Let's proceed to step 4:
399 can be fit into 3640 9 times, resulting in a remainder of 49.
Put 9 as the next digit of the answer. 
Result so far: 19.0
The remainder is 49 after subtracting 3591 from 3640.
Fetch the next digit (2) from the dividend, attach it to 49 and continue: 492 / 399

Step 5:
When dividing 492 by 399, we get 1 with a remainder of 93.
The next digit of our result is 1. 
Result so far: 191.0
Subtracting 399 from 492 leaves us with 93.
Fetch the next digit (9) from the dividend, attach it to 93 and continue: 939 / 399

Let's proceed to step 6:
939 divided by 399 is 2 with a remainder of 141.
Write down 2 as next digit of the result. 
Result so far: 1912.0
If we subtract 798 from 939, we get 141.
Take the next digit (8) from the dividend and append it to 141, then repeat: 1418 / 399

Going ahead to step 7:
When dividing 1418 by 399, we get 3 with a remainder of 221.
Record the quotient 3 as the next digit in the result. 
Result so far: 19123.0
If we take 1197 away from 1418, we end up with 221.
Include the next digit (7) from the dividend after 221, then repeat: 2217 / 399

Going ahead to step 8:
2217 divided by 399 is 5 with a remainder of 222.
Write down 5 as next digit of the result. 
Result so far: 191235.0
Subtract 1995 from 2217 to get 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Step 9:
If we divide 2220 by 399, we get 5 and a remainder of 225.
Write down 5 as next digit of the result. 
Result so far: 191235.5
If we take 1995 away from 2220, we end up with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Let's proceed to step 10:
399 can be fit into 2250 5 times, resulting in a remainder of 255.
The next digit of our result is 5. 
Result so far: 191235.55
Deduct 1995 from 2250 and we're left with 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

After the division, we end up with 191235.55 and a remainder of 0.255.