7399997 ÷ 400 
We want to figure out the number of times 7399997 can be divided by 400.

Advancing to step 1:
400 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 400

Going ahead to step 2:
400 can be fit into 73 0 times, resulting in a remainder of 73.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 73 after subtracting 0 from 73.
Grab the next digit (9) from the dividend, add it to 73, then carry on: 739 / 400

Advancing to step 3:
739 divided by 400 is 1 with a remainder of 339.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 400 from 739, we get 339.
Fetch the next digit (9) from the dividend, attach it to 339 and continue: 3399 / 400

Step 4:
400 can be fit into 3399 8 times, resulting in a remainder of 199.
Write down 8 as next digit of the result. 
Result so far: 18.0
The remainder is 199 after subtracting 3200 from 3399.
Append the next digit (9) from the dividend to 199 and continue with: 1999 / 400

Moving on to step 5:
400 can be fit into 1999 4 times, resulting in a remainder of 399.
The next digit of our result is 4. 
Result so far: 184.0
If we take 1600 away from 1999, we end up with 399.
Bring next digit (9) of the dividend behind the 399 and repeat the process: 3999 / 400

Let's proceed to step 6:
400 can be fit into 3999 9 times, resulting in a remainder of 399.
The number 9 becomes the next digit in our result. 
Result so far: 1849.0
The remainder is 399 after subtracting 3600 from 3999.
Include the next digit (7) from the dividend after 399, then repeat: 3997 / 400

On to step 7:
The number 400 fits into 3997 9 times, leaving a remainder of 397.
Put 9 as the next digit of the answer. 
Result so far: 18499.0
The remainder is 397 after subtracting 3600 from 3997.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Advancing to step 8:
The number 400 fits into 3970 9 times, leaving a remainder of 370.
Use 9 as the next digit of our solution. 
Result so far: 18499.9
Subtracting 3600 from 3970 leaves us with 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Step 9:
400 goes into 3700 9 times with a remainder of 100.
The number 9 becomes the next digit in our result. 
Result so far: 18499.99
If we take 3600 away from 3700, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

After the division, we end up with 18499.99 and a remainder of 0.1.