Let's divide 103262 by 76
We're looking to find how many times 76 goes into 103262.

Going ahead to step 1:
The number 76 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 76

Going ahead to step 2:
76 can be fit into 10 0 times, resulting in a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Include the next digit (3) from the dividend after 10, then repeat: 103 / 76

On to step 3:
76 goes into 103 1 times with a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 76 from 103, we get 27.
Fetch the next digit (2) from the dividend, attach it to 27 and continue: 272 / 76

Moving on to step 4:
When dividing 272 by 76, we get 3 with a remainder of 44.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
The remainder is 44 after subtracting 228 from 272.
Take the next digit (6) from the dividend and append it to 44, then repeat: 446 / 76

Going ahead to step 5:
446 divided by 76 is 5 with a remainder of 66.
Record the quotient 5 as the next digit in the result. 
Result so far: 135.0
Subtract 380 from 446 to get 66.
Append the next digit (2) from the dividend to 66 and continue with: 662 / 76

Let's proceed to step 6:
662 divided by 76 is 8 with a remainder of 54.
Record the quotient 8 as the next digit in the result. 
Result so far: 1358.0
Subtract 608 from 662 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 7:
The number 76 fits into 540 7 times, leaving a remainder of 8.
The number 7 becomes the next digit in our result. 
Result so far: 1358.7
If we take 532 away from 540, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 8:
If we divide 80 by 76, we get 1 and a remainder of 4.
Use 1 as the next digit of our solution. 
Result so far: 1358.71
If we take 76 away from 80, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
When dividing 40 by 76, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 1358.71
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 10:
The number 76 fits into 400 5 times, leaving a remainder of 20.
The next digit of our result is 5. 
Result so far: 1358.7105
If we subtract 380 from 400, we 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.

Going ahead to step 11:
200 divided by 76 is 2 with a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 1358.71052
If we take 152 away from 200, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 12:
76 goes into 480 6 times with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 1358.710526
Deduct 456 from 480 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 13:
76 can be fit into 240 3 times, resulting in a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 1358.7105263
Subtracting 228 from 240 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 14:
76 can be fit into 120 1 times, resulting in a remainder of 44.
Record the quotient 1 as the next digit in the result. 
Result so far: 1358.71052631
The remainder is 44 after subtracting 76 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

The final result is 1358.71052631 with a remainder of 4.4e-08.