We're dividing 76305470 by 972 
We want to figure out the number of times 76305470 can be divided by 972.

Step 1:
The number 972 fits into 7 0 times, leaving a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 972

Going ahead to step 2:
If we divide 76 by 972, we get 0 and a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 76 after subtracting 0 from 76.
Fetch the next digit (3) from the dividend, attach it to 76 and continue: 763 / 972

Advancing to step 3:
763 divided by 972 is 0 with a remainder of 763.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 763 leaves us with 763.
Take the next digit (0) from the dividend and append it to 763, then repeat: 7630 / 972

Let's proceed to step 4:
972 goes into 7630 7 times with a remainder of 826.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 826 after subtracting 6804 from 7630.
Take the next digit (5) from the dividend and append it to 826, then repeat: 8265 / 972

Advancing to step 5:
972 can be fit into 8265 8 times, resulting in a remainder of 489.
The number 8 becomes the next digit in our result. 
Result so far: 78.0
If we take 7776 away from 8265, we end up with 489.
Grab the next digit (4) from the dividend, add it to 489, then carry on: 4894 / 972

Let's proceed to step 6:
If we divide 4894 by 972, we get 5 and a remainder of 34.
Record the quotient 5 as the next digit in the result. 
Result so far: 785.0
Subtract 4860 from 4894 to get 34.
Include the next digit (7) from the dividend after 34, then repeat: 347 / 972

Moving on to step 7:
972 goes into 347 0 times with a remainder of 347.
Put 0 as the next digit of the answer. 
Result so far: 7850.0
The remainder is 347 after subtracting 0 from 347.
Take the next digit (0) from the dividend and append it to 347, then repeat: 3470 / 972

On to step 8:
3470 divided by 972 is 3 with a remainder of 554.
Put 3 as the next digit of the answer. 
Result so far: 78503.0
If we take 2916 away from 3470, we end up with 554.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5540, and continue the process.

Moving on to step 9:
5540 divided by 972 is 5 with a remainder of 680.
The number 5 becomes the next digit in our result. 
Result so far: 78503.5
Subtracting 4860 from 5540 leaves us with 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Moving on to step 10:
The number 972 fits into 6800 6 times, leaving a remainder of 968.
Write down 6 as next digit of the result. 
Result so far: 78503.56
Deduct 5832 from 6800 and we're left with 968.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9680, and continue the process.

Going ahead to step 11:
9680 divided by 972 is 9 with a remainder of 932.
Put 9 as the next digit of the answer. 
Result so far: 78503.569
Deduct 8748 from 9680 and we're left with 932.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9320, and continue the process.

Advancing to step 12:
972 goes into 9320 9 times with a remainder of 572.
Write down 9 as next digit of the result. 
Result so far: 78503.5699
Deduct 8748 from 9320 and we're left with 572.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5720, and continue the process.

The final result is 78503.5699 with a remainder of 0.00572.