75661904 ÷ 367 
We want to figure out the number of times 75661904 can be divided by 367.

Step 1:
When dividing 7 by 367, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Take the next digit (5) from the dividend and append it to 7, then repeat: 75 / 367

Going ahead to step 2:
75 divided by 367 is 0 with a remainder of 75.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 75, we end up with 75.
Fetch the next digit (6) from the dividend, attach it to 75 and continue: 756 / 367

On to step 3:
The number 367 fits into 756 2 times, leaving a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 734 away from 756, we end up with 22.
Include the next digit (6) from the dividend after 22, then repeat: 226 / 367

Step 4:
When dividing 226 by 367, we get 0 with a remainder of 226.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
The remainder is 226 after subtracting 0 from 226.
Bring next digit (1) of the dividend behind the 226 and repeat the process: 2261 / 367

Going ahead to step 5:
367 can be fit into 2261 6 times, resulting in a remainder of 59.
Use 6 as the next digit of our solution. 
Result so far: 206.0
If we subtract 2202 from 2261, we get 59.
Bring next digit (9) of the dividend behind the 59 and repeat the process: 599 / 367

Moving on to step 6:
When dividing 599 by 367, we get 1 with a remainder of 232.
Use 1 as the next digit of our solution. 
Result so far: 2061.0
The remainder is 232 after subtracting 367 from 599.
Take the next digit (0) from the dividend and append it to 232, then repeat: 2320 / 367

On to step 7:
367 can be fit into 2320 6 times, resulting in a remainder of 118.
The next digit of our result is 6. 
Result so far: 20616.0
If we take 2202 away from 2320, we end up with 118.
Bring next digit (4) of the dividend behind the 118 and repeat the process: 1184 / 367

Advancing to step 8:
367 goes into 1184 3 times with a remainder of 83.
The number 3 becomes the next digit in our result. 
Result so far: 206163.0
If we subtract 1101 from 1184, we get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

Advancing to step 9:
The number 367 fits into 830 2 times, leaving a remainder of 96.
Write down 2 as next digit of the result. 
Result so far: 206163.2
If we subtract 734 from 830, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 10:
960 divided by 367 is 2 with a remainder of 226.
The number 2 becomes the next digit in our result. 
Result so far: 206163.22
If we take 734 away from 960, we end up with 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

The final outcome is 206163.22, with a leftover of 0.226.