We look at the division of 320823 by 73 
We want to figure out the number of times 320823 can be divided by 73.

Step 1:
73 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 73

Going ahead to step 2:
The number 73 fits into 32 0 times, leaving a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 73

Moving on to step 3:
If we divide 320 by 73, we get 4 and a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 292 away from 320, we end up with 28.
Append the next digit (8) from the dividend to 28 and continue with: 288 / 73

Advancing to step 4:
If we divide 288 by 73, we get 3 and a remainder of 69.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
Deduct 219 from 288 and we're left with 69.
Bring next digit (2) of the dividend behind the 69 and repeat the process: 692 / 73

On to step 5:
692 divided by 73 is 9 with a remainder of 35.
Record the quotient 9 as the next digit in the result. 
Result so far: 439.0
Subtracting 657 from 692 leaves us with 35.
Include the next digit (3) from the dividend after 35, then repeat: 353 / 73

Moving on to step 6:
73 goes into 353 4 times with a remainder of 61.
Record the quotient 4 as the next digit in the result. 
Result so far: 4394.0
If we subtract 292 from 353, we get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

On to step 7:
When dividing 610 by 73, we get 8 with a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 4394.8
The remainder is 26 after subtracting 584 from 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
When dividing 260 by 73, we get 3 with a remainder of 41.
The next digit of our result is 3. 
Result so far: 4394.83
The remainder is 41 after subtracting 219 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 9:
If we divide 410 by 73, we get 5 and a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 4394.835
If we take 365 away from 410, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 10:
If we divide 450 by 73, we get 6 and a remainder of 12.
Use 6 as the next digit of our solution. 
Result so far: 4394.8356
Subtract 438 from 450 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 11:
73 goes into 120 1 times with a remainder of 47.
Write down 1 as next digit of the result. 
Result so far: 4394.83561
The remainder is 47 after subtracting 73 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 12:
73 goes into 470 6 times with a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 4394.835616
The remainder is 32 after subtracting 438 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 13:
320 divided by 73 is 4 with a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 4394.8356164
Subtract 292 from 320 to 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.

On to step 14:
280 divided by 73 is 3 with a remainder of 61.
The next digit of our result is 3. 
Result so far: 4394.83561643
Subtract 219 from 280 to get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

In conclusion, the division gives 4394.83561643 with a balance of 6.1e-08.