Let's divide 76238792 by 314
We want to figure out the number of times 76238792 can be divided by 314.

Going ahead to step 1:
314 can be fit into 7 0 times, resulting in a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 314

Moving on to step 2:
If we divide 76 by 314, we get 0 and a remainder of 76.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 76 leaves us with 76.
Append the next digit (2) from the dividend to 76 and continue with: 762 / 314

Step 3:
314 can be fit into 762 2 times, resulting in a remainder of 134.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 628 away from 762, we end up with 134.
Grab the next digit (3) from the dividend, add it to 134, then carry on: 1343 / 314

Advancing to step 4:
314 can be fit into 1343 4 times, resulting in a remainder of 87.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtracting 1256 from 1343 leaves us with 87.
Grab the next digit (8) from the dividend, add it to 87, then carry on: 878 / 314

Moving on to step 5:
314 can be fit into 878 2 times, resulting in a remainder of 250.
Write down 2 as next digit of the result. 
Result so far: 242.0
The remainder is 250 after subtracting 628 from 878.
Fetch the next digit (7) from the dividend, attach it to 250 and continue: 2507 / 314

Advancing to step 6:
314 goes into 2507 7 times with a remainder of 309.
The number 7 becomes the next digit in our result. 
Result so far: 2427.0
The remainder is 309 after subtracting 2198 from 2507.
Bring next digit (9) of the dividend behind the 309 and repeat the process: 3099 / 314

Going ahead to step 7:
3099 divided by 314 is 9 with a remainder of 273.
The next digit of our result is 9. 
Result so far: 24279.0
Subtract 2826 from 3099 to get 273.
Take the next digit (2) from the dividend and append it to 273, then repeat: 2732 / 314

Step 8:
314 goes into 2732 8 times with a remainder of 220.
Write down 8 as next digit of the result. 
Result so far: 242798.0
Subtract 2512 from 2732 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 9:
If we divide 2200 by 314, we get 7 and a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 242798.7
Subtracting 2198 from 2200 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 10:
The number 314 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 242798.7
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
200 divided by 314 is 0 with a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 242798.7
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 242798.7 with a balance of 0.02.