We look at the division of 276391 by 70 
We're looking to find how many times 70 goes into 276391.

Going ahead to step 1:
70 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 70

Moving on to step 2:
70 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (6) of the dividend behind the 27 and repeat the process: 276 / 70

Step 3:
When dividing 276 by 70, we get 3 with a remainder of 66.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 210 from 276 to get 66.
Append the next digit (3) from the dividend to 66 and continue with: 663 / 70

Step 4:
The number 70 fits into 663 9 times, leaving a remainder of 33.
Use 9 as the next digit of our solution. 
Result so far: 39.0
Subtract 630 from 663 to get 33.
Take the next digit (9) from the dividend and append it to 33, then repeat: 339 / 70

Advancing to step 5:
70 goes into 339 4 times with a remainder of 59.
The next digit of our result is 4. 
Result so far: 394.0
If we subtract 280 from 339, we get 59.
Grab the next digit (1) from the dividend, add it to 59, then carry on: 591 / 70

Let's proceed to step 6:
If we divide 591 by 70, we get 8 and a remainder of 31.
Put 8 as the next digit of the answer. 
Result so far: 3948.0
The remainder is 31 after subtracting 560 from 591.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 7:
70 goes into 310 4 times with a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 3948.4
If we take 280 away from 310, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
If we divide 300 by 70, we get 4 and a remainder of 20.
The next digit of our result is 4. 
Result so far: 3948.44
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 3948.44 and a remainder of 0.02.