275323 ÷ 76 
We want to figure out the number of times 275323 can be divided by 76.

Moving on to step 1:
When dividing 2 by 76, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 76

On to step 2:
The number 76 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 76

Advancing to step 3:
The number 76 fits into 275 3 times, leaving a remainder of 47.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 47 after subtracting 228 from 275.
Bring next digit (3) of the dividend behind the 47 and repeat the process: 473 / 76

Let's proceed to step 4:
When dividing 473 by 76, we get 6 with a remainder of 17.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Subtract 456 from 473 to get 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 76

Moving on to step 5:
The number 76 fits into 172 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 362.0
The remainder is 20 after subtracting 152 from 172.
Take the next digit (3) from the dividend and append it to 20, then repeat: 203 / 76

Let's proceed to step 6:
203 divided by 76 is 2 with a remainder of 51.
Write down 2 as next digit of the result. 
Result so far: 3622.0
If we subtract 152 from 203, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 7:
When dividing 510 by 76, we get 6 with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 3622.6
The remainder is 54 after subtracting 456 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 8:
76 can be fit into 540 7 times, resulting in a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 3622.67
Subtracting 532 from 540 leaves us 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.

Let's proceed to step 9:
If we divide 80 by 76, we get 1 and a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 3622.671
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.

Let's proceed to step 10:
40 divided by 76 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3622.671
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 11:
76 can be fit into 400 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 3622.67105
Deduct 380 from 400 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 12:
If we divide 200 by 76, we get 2 and a remainder of 48.
The next digit of our result is 2. 
Result so far: 3622.671052
Subtracting 152 from 200 leaves us 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.

Moving on to step 13:
76 goes into 480 6 times with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 3622.6710526
If we subtract 456 from 480, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 14:
If we divide 240 by 76, we get 3 and a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 3622.67105263
Deduct 228 from 240 and we're left 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.

The final result is 3622.67105263 with a remainder of 1.2e-08.