43678760 ÷ 973 
We want to divide 43678760 by 973.

Going ahead to step 1:
If we divide 4 by 973, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 973

Step 2:
If we divide 43 by 973, we get 0 and a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 43 leaves us with 43.
Take the next digit (6) from the dividend and append it to 43, then repeat: 436 / 973

Going ahead to step 3:
973 goes into 436 0 times with a remainder of 436.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 436, we get 436.
Include the next digit (7) from the dividend after 436, then repeat: 4367 / 973

Let's proceed to step 4:
The number 973 fits into 4367 4 times, leaving a remainder of 475.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 3892 from 4367 to get 475.
Include the next digit (8) from the dividend after 475, then repeat: 4758 / 973

Advancing to step 5:
4758 divided by 973 is 4 with a remainder of 866.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
Subtract 3892 from 4758 to get 866.
Grab the next digit (7) from the dividend, add it to 866, then carry on: 8667 / 973

Going ahead to step 6:
The number 973 fits into 8667 8 times, leaving a remainder of 883.
Put 8 as the next digit of the answer. 
Result so far: 448.0
The remainder is 883 after subtracting 7784 from 8667.
Grab the next digit (6) from the dividend, add it to 883, then carry on: 8836 / 973

On to step 7:
If we divide 8836 by 973, we get 9 and a remainder of 79.
The number 9 becomes the next digit in our result. 
Result so far: 4489.0
If we take 8757 away from 8836, we end up with 79.
Include the next digit (0) from the dividend after 79, then repeat: 790 / 973

Advancing to step 8:
790 divided by 973 is 0 with a remainder of 790.
The next digit of our result is 0. 
Result so far: 44890.0
The remainder is 790 after subtracting 0 from 790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7900, and continue the process.

On to step 9:
The number 973 fits into 7900 8 times, leaving a remainder of 116.
The next digit of our result is 8. 
Result so far: 44890.8
If we subtract 7784 from 7900, we get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Going ahead to step 10:
The number 973 fits into 1160 1 times, leaving a remainder of 187.
Put 1 as the next digit of the answer. 
Result so far: 44890.81
The remainder is 187 after subtracting 973 from 1160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Going ahead to step 11:
When dividing 1870 by 973, we get 1 with a remainder of 897.
The number 1 becomes the next digit in our result. 
Result so far: 44890.811
Subtracting 973 from 1870 leaves us with 897.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8970, and continue the process.

The final result is 44890.811 with a remainder of 0.0897.