We look at the division of 7276060 by 352 
We want to figure out the number of times 7276060 can be divided by 352.

On to step 1:
The number 352 fits into 7 0 times, leaving a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 352

Moving on to step 2:
72 divided by 352 is 0 with a remainder of 72.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 72, we get 72.
Take the next digit (7) from the dividend and append it to 72, then repeat: 727 / 352

Step 3:
If we divide 727 by 352, we get 2 and a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 704 from 727 and we're left with 23.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 352

Step 4:
236 divided by 352 is 0 with a remainder of 236.
The next digit of our result is 0. 
Result so far: 20.0
Subtracting 0 from 236 leaves us with 236.
Bring next digit (0) of the dividend behind the 236 and repeat the process: 2360 / 352

Advancing to step 5:
352 can be fit into 2360 6 times, resulting in a remainder of 248.
Write down 6 as next digit of the result. 
Result so far: 206.0
The remainder is 248 after subtracting 2112 from 2360.
Bring next digit (6) of the dividend behind the 248 and repeat the process: 2486 / 352

Let's proceed to step 6:
If we divide 2486 by 352, we get 7 and a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 2067.0
If we take 2464 away from 2486, we end up with 22.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 352

Advancing to step 7:
352 goes into 220 0 times with a remainder of 220.
Put 0 as the next digit of the answer. 
Result so far: 20670.0
If we take 0 away from 220, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Going ahead to step 8:
2200 divided by 352 is 6 with a remainder of 88.
The next digit of our result is 6. 
Result so far: 20670.6
If we take 2112 away from 2200, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 9:
352 can be fit into 880 2 times, resulting in a remainder of 176.
Put 2 as the next digit of the answer. 
Result so far: 20670.62
Deduct 704 from 880 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Moving on to step 10:
If we divide 1760 by 352, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 20670.625
If we subtract 1760 from 1760, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
352 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 20670.625
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
352 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 20670.625
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 20670.625 with a remainder of 0.0.