We look at the division of 73276999 by 164 
Let's see how many times 164 fits into 73276999.

Step 1:
164 goes into 7 0 times with 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 (3) of the dividend behind the 7 and repeat the process: 73 / 164

Moving on to step 2:
If we divide 73 by 164, we get 0 and a remainder of 73.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 73 and we're left with 73.
Include the next digit (2) from the dividend after 73, then repeat: 732 / 164

Going ahead to step 3:
The number 164 fits into 732 4 times, leaving a remainder of 76.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 656 from 732, we get 76.
Take the next digit (7) from the dividend and append it to 76, then repeat: 767 / 164

On to step 4:
If we divide 767 by 164, we get 4 and a remainder of 111.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
Subtract 656 from 767 to get 111.
Fetch the next digit (6) from the dividend, attach it to 111 and continue: 1116 / 164

Advancing to step 5:
1116 divided by 164 is 6 with a remainder of 132.
Write down 6 as next digit of the result. 
Result so far: 446.0
Subtracting 984 from 1116 leaves us with 132.
Include the next digit (9) from the dividend after 132, then repeat: 1329 / 164

Moving on to step 6:
The number 164 fits into 1329 8 times, leaving a remainder of 17.
The next digit of our result is 8. 
Result so far: 4468.0
If we take 1312 away from 1329, we end up with 17.
Bring next digit (9) of the dividend behind the 17 and repeat the process: 179 / 164

Going ahead to step 7:
If we divide 179 by 164, we get 1 and a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 44681.0
Subtracting 164 from 179 leaves us with 15.
Grab the next digit (9) from the dividend, add it to 15, then carry on: 159 / 164

Going ahead to step 8:
If we divide 159 by 164, we get 0 and a remainder of 159.
Write down 0 as next digit of the result. 
Result so far: 446810.0
Deduct 0 from 159 and we're left with 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Let's proceed to step 9:
If we divide 1590 by 164, we get 9 and a remainder of 114.
The next digit of our result is 9. 
Result so far: 446810.9
Subtract 1476 from 1590 to get 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 10:
If we divide 1140 by 164, we get 6 and a remainder of 156.
Record the quotient 6 as the next digit in the result. 
Result so far: 446810.96
If we subtract 984 from 1140, we get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Going ahead to step 11:
When dividing 1560 by 164, we get 9 with a remainder of 84.
Put 9 as the next digit of the answer. 
Result so far: 446810.969
If we take 1476 away from 1560, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

On to step 12:
840 divided by 164 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 446810.9695
Subtracting 820 from 840 leaves us 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.

Moving on to step 13:
164 can be fit into 200 1 times, resulting in a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 446810.96951
Subtracting 164 from 200 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 14:
When dividing 360 by 164, we get 2 with a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 446810.969512
If we take 328 away from 360, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 15:
The number 164 fits into 320 1 times, leaving a remainder of 156.
The next digit of our result is 1. 
Result so far: 446810.9695121
If we subtract 164 from 320, we get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Step 16:
164 goes into 1560 9 times with a remainder of 84.
The number 9 becomes the next digit in our result. 
Result so far: 446810.96951219
If we take 1476 away from 1560, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

The final result is 446810.96951219 with a remainder of 8.4e-08.