We look at the division of 213971 by 76 
We want to divide 213971 by 76.

On to step 1:
The number 76 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 76

On to step 2:
The number 76 fits into 21 0 times, leaving a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 21, we get 21.
Fetch the next digit (3) from the dividend, attach it to 21 and continue: 213 / 76

Step 3:
If we divide 213 by 76, we get 2 and a remainder of 61.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 61 after subtracting 152 from 213.
Bring next digit (9) of the dividend behind the 61 and repeat the process: 619 / 76

Step 4:
When dividing 619 by 76, we get 8 with a remainder of 11.
Put 8 as the next digit of the answer. 
Result so far: 28.0
Subtracting 608 from 619 leaves us with 11.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 76

Step 5:
When dividing 117 by 76, we get 1 with a remainder of 41.
Put 1 as the next digit of the answer. 
Result so far: 281.0
If we take 76 away from 117, we end up with 41.
Take the next digit (1) from the dividend and append it to 41, then repeat: 411 / 76

Going ahead to step 6:
76 can be fit into 411 5 times, resulting in a remainder of 31.
Put 5 as the next digit of the answer. 
Result so far: 2815.0
Subtract 380 from 411 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
76 can be fit into 310 4 times, resulting in a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 2815.4
Subtract 304 from 310 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 76, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 2815.4
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 9:
The number 76 fits into 600 7 times, leaving a remainder of 68.
The number 7 becomes the next digit in our result. 
Result so far: 2815.407
Subtracting 532 from 600 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 10:
76 goes into 680 8 times with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 2815.4078
Subtracting 608 from 680 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.

Let's proceed to step 11:
When dividing 720 by 76, we get 9 with a remainder of 36.
The number 9 becomes the next digit in our result. 
Result so far: 2815.40789
Deduct 684 from 720 and we're left 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.

Step 12:
360 divided by 76 is 4 with a remainder of 56.
The next digit of our result is 4. 
Result so far: 2815.407894
If we take 304 away from 360, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 13:
When dividing 560 by 76, we get 7 with a remainder of 28.
The number 7 becomes the next digit in our result. 
Result so far: 2815.4078947
If we subtract 532 from 560, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 14:
76 can be fit into 280 3 times, resulting in a remainder of 52.
Write down 3 as next digit of the result. 
Result so far: 2815.40789473
Subtract 228 from 280 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.

The quotient of the division is 2815.40789473, and the remainder is 5.2e-08.