We look at the division of 19714060 by 276 
Our goal is to divide 19714060 by 276.

Advancing to step 1:
276 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 276

On to step 2:
19 divided by 276 is 0 with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 276

Let's proceed to step 3:
276 can be fit into 197 0 times, resulting in a remainder of 197.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 197, we end up with 197.
Append the next digit (1) from the dividend to 197 and continue with: 1971 / 276

Going ahead to step 4:
If we divide 1971 by 276, we get 7 and a remainder of 39.
Put 7 as the next digit of the answer. 
Result so far: 7.0
The remainder is 39 after subtracting 1932 from 1971.
Bring next digit (4) of the dividend behind the 39 and repeat the process: 394 / 276

Advancing to step 5:
When dividing 394 by 276, we get 1 with a remainder of 118.
The number 1 becomes the next digit in our result. 
Result so far: 71.0
If we subtract 276 from 394, we get 118.
Bring next digit (0) of the dividend behind the 118 and repeat the process: 1180 / 276

Moving on to step 6:
The number 276 fits into 1180 4 times, leaving a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 714.0
The remainder is 76 after subtracting 1104 from 1180.
Include the next digit (6) from the dividend after 76, then repeat: 766 / 276

Moving on to step 7:
When dividing 766 by 276, we get 2 with a remainder of 214.
The next digit of our result is 2. 
Result so far: 7142.0
The remainder is 214 after subtracting 552 from 766.
Bring next digit (0) of the dividend behind the 214 and repeat the process: 2140 / 276

Going ahead to step 8:
276 can be fit into 2140 7 times, resulting in a remainder of 208.
The next digit of our result is 7. 
Result so far: 71427.0
Subtracting 1932 from 2140 leaves us with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Moving on to step 9:
276 can be fit into 2080 7 times, resulting in a remainder of 148.
The next digit of our result is 7. 
Result so far: 71427.7
Subtract 1932 from 2080 to get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Going ahead to step 10:
276 can be fit into 1480 5 times, resulting in a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 71427.75
If we take 1380 away from 1480, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 11:
276 goes into 1000 3 times with a remainder of 172.
Write down 3 as next digit of the result. 
Result so far: 71427.753
Deduct 828 from 1000 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Going ahead to step 12:
If we divide 1720 by 276, we get 6 and a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 71427.7536
The remainder is 64 after subtracting 1656 from 1720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 13:
If we divide 640 by 276, we get 2 and a remainder of 88.
Put 2 as the next digit of the answer. 
Result so far: 71427.75362
Subtracting 552 from 640 leaves us 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.

Going ahead to step 14:
276 goes into 880 3 times with a remainder of 52.
The number 3 becomes the next digit in our result. 
Result so far: 71427.753623
Subtract 828 from 880 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 15:
When dividing 520 by 276, we get 1 with a remainder of 244.
Write down 1 as next digit of the result. 
Result so far: 71427.7536231
If we take 276 away from 520, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Advancing to step 16:
276 goes into 2440 8 times with a remainder of 232.
Record the quotient 8 as the next digit in the result. 
Result so far: 71427.75362318
If we subtract 2208 from 2440, we get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

The final result is 71427.75362318 with a remainder of 2.32e-07.