We're dividing 73403192 by 316 
We want to divide 73403192 by 316.

Step 1:
When dividing 7 by 316, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 316

Let's proceed to step 2:
316 goes into 73 0 times with a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 73 and we're left with 73.
Include the next digit (4) from the dividend after 73, then repeat: 734 / 316

Going ahead to step 3:
If we divide 734 by 316, we get 2 and a remainder of 102.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 632 from 734 and we're left with 102.
Grab the next digit (0) from the dividend, add it to 102, then carry on: 1020 / 316

On to step 4:
316 can be fit into 1020 3 times, resulting in a remainder of 72.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 948 away from 1020, we end up with 72.
Append the next digit (3) from the dividend to 72 and continue with: 723 / 316

Step 5:
316 goes into 723 2 times with a remainder of 91.
The number 2 becomes the next digit in our result. 
Result so far: 232.0
Subtract 632 from 723 to get 91.
Take the next digit (1) from the dividend and append it to 91, then repeat: 911 / 316

Moving on to step 6:
316 goes into 911 2 times with a remainder of 279.
Write down 2 as next digit of the result. 
Result so far: 2322.0
Subtracting 632 from 911 leaves us with 279.
Grab the next digit (9) from the dividend, add it to 279, then carry on: 2799 / 316

Moving on to step 7:
316 can be fit into 2799 8 times, resulting in a remainder of 271.
Record the quotient 8 as the next digit in the result. 
Result so far: 23228.0
If we subtract 2528 from 2799, we get 271.
Append the next digit (2) from the dividend to 271 and continue with: 2712 / 316

Step 8:
When dividing 2712 by 316, we get 8 with a remainder of 184.
Write down 8 as next digit of the result. 
Result so far: 232288.0
If we take 2528 away from 2712, we end up with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Going ahead to step 9:
1840 divided by 316 is 5 with a remainder of 260.
The number 5 becomes the next digit in our result. 
Result so far: 232288.5
If we subtract 1580 from 1840, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 10:
The number 316 fits into 2600 8 times, leaving a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 232288.58
Subtracting 2528 from 2600 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 11:
The number 316 fits into 720 2 times, leaving a remainder of 88.
The number 2 becomes the next digit in our result. 
Result so far: 232288.582
Subtracting 632 from 720 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.

Let's proceed to step 12:
316 can be fit into 880 2 times, resulting in a remainder of 248.
Record the quotient 2 as the next digit in the result. 
Result so far: 232288.5822
Subtracting 632 from 880 leaves us with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

The final outcome is 232288.5822, with a leftover of 0.00248.