We're dividing 73271340 by 997 
We want to figure out the number of times 73271340 can be divided by 997.

Advancing to step 1:
997 goes into 7 0 times 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.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 997

Moving on to step 2:
997 can be fit into 73 0 times, resulting in a remainder of 73.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 73 after subtracting 0 from 73.
Take the next digit (2) from the dividend and append it to 73, then repeat: 732 / 997

Advancing to step 3:
When dividing 732 by 997, we get 0 with a remainder of 732.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 732 and we're left with 732.
Append the next digit (7) from the dividend to 732 and continue with: 7327 / 997

Step 4:
997 can be fit into 7327 7 times, resulting in a remainder of 348.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 6979 from 7327, we get 348.
Take the next digit (1) from the dividend and append it to 348, then repeat: 3481 / 997

Moving on to step 5:
If we divide 3481 by 997, we get 3 and a remainder of 490.
Put 3 as the next digit of the answer. 
Result so far: 73.0
Deduct 2991 from 3481 and we're left with 490.
Include the next digit (3) from the dividend after 490, then repeat: 4903 / 997

On to step 6:
When dividing 4903 by 997, we get 4 with a remainder of 915.
Record the quotient 4 as the next digit in the result. 
Result so far: 734.0
Subtracting 3988 from 4903 leaves us with 915.
Append the next digit (4) from the dividend to 915 and continue with: 9154 / 997

Going ahead to step 7:
9154 divided by 997 is 9 with a remainder of 181.
The next digit of our result is 9. 
Result so far: 7349.0
The remainder is 181 after subtracting 8973 from 9154.
Append the next digit (0) from the dividend to 181 and continue with: 1810 / 997

Advancing to step 8:
1810 divided by 997 is 1 with a remainder of 813.
Use 1 as the next digit of our solution. 
Result so far: 73491.0
The remainder is 813 after subtracting 997 from 1810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8130, and continue the process.

Advancing to step 9:
997 goes into 8130 8 times with a remainder of 154.
Record the quotient 8 as the next digit in the result. 
Result so far: 73491.8
If we subtract 7976 from 8130, we get 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Moving on to step 10:
When dividing 1540 by 997, we get 1 with a remainder of 543.
Write down 1 as next digit of the result. 
Result so far: 73491.81
Subtract 997 from 1540 to get 543.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5430, and continue the process.

Let's proceed to step 11:
997 can be fit into 5430 5 times, resulting in a remainder of 445.
Put 5 as the next digit of the answer. 
Result so far: 73491.815
If we take 4985 away from 5430, we end up with 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

Let's proceed to step 12:
4450 divided by 997 is 4 with a remainder of 462.
The number 4 becomes the next digit in our result. 
Result so far: 73491.8154
Deduct 3988 from 4450 and we're left with 462.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Advancing to step 13:
997 goes into 4620 4 times with a remainder of 632.
The number 4 becomes the next digit in our result. 
Result so far: 73491.81544
Subtracting 3988 from 4620 leaves us with 632.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6320, and continue the process.

In conclusion, the division gives 73491.81544 with a balance of 0.000632.