75997016 ÷ 426 
We want to figure out the number of times 75997016 can be divided by 426.

On to step 1:
If we divide 7 by 426, we get 0 and 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.
Bring next digit (5) of the dividend behind the 7 and repeat the process: 75 / 426

On to step 2:
426 can be fit into 75 0 times, resulting in a remainder of 75.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 75 and we're left with 75.
Grab the next digit (9) from the dividend, add it to 75, then carry on: 759 / 426

Step 3:
The number 426 fits into 759 1 times, leaving a remainder of 333.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 426 away from 759, we end up with 333.
Fetch the next digit (9) from the dividend, attach it to 333 and continue: 3339 / 426

Moving on to step 4:
426 goes into 3339 7 times with a remainder of 357.
Write down 7 as next digit of the result. 
Result so far: 17.0
The remainder is 357 after subtracting 2982 from 3339.
Grab the next digit (7) from the dividend, add it to 357, then carry on: 3577 / 426

Advancing to step 5:
3577 divided by 426 is 8 with a remainder of 169.
The next digit of our result is 8. 
Result so far: 178.0
The remainder is 169 after subtracting 3408 from 3577.
Bring next digit (0) of the dividend behind the 169 and repeat the process: 1690 / 426

Advancing to step 6:
The number 426 fits into 1690 3 times, leaving a remainder of 412.
The next digit of our result is 3. 
Result so far: 1783.0
Deduct 1278 from 1690 and we're left with 412.
Take the next digit (1) from the dividend and append it to 412, then repeat: 4121 / 426

Moving on to step 7:
When dividing 4121 by 426, we get 9 with a remainder of 287.
Write down 9 as next digit of the result. 
Result so far: 17839.0
Deduct 3834 from 4121 and we're left with 287.
Include the next digit (6) from the dividend after 287, then repeat: 2876 / 426

Going ahead to step 8:
426 goes into 2876 6 times with a remainder of 320.
Write down 6 as next digit of the result. 
Result so far: 178396.0
Deduct 2556 from 2876 and we're left with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Advancing to step 9:
426 can be fit into 3200 7 times, resulting in a remainder of 218.
Write down 7 as next digit of the result. 
Result so far: 178396.7
If we take 2982 away from 3200, we end up with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Let's proceed to step 10:
If we divide 2180 by 426, we get 5 and a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 178396.75
The remainder is 50 after subtracting 2130 from 2180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 11:
If we divide 500 by 426, we get 1 and a remainder of 74.
The next digit of our result is 1. 
Result so far: 178396.751
If we subtract 426 from 500, we get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 12:
426 goes into 740 1 times with a remainder of 314.
The next digit of our result is 1. 
Result so far: 178396.7511
Subtracting 426 from 740 leaves us with 314.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3140, and continue the process.

The final result is 178396.7511 with a remainder of 0.00314.