107676 ÷ 4 
Let's see how many times 4 fits into 107676.

Advancing to step 1:
When dividing 1 by 4, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 4

Moving on to step 2:
4 can be fit into 10 2 times, resulting in a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 8 from 10, we get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 4

Step 3:
4 goes into 27 6 times with a remainder of 3.
Use 6 as the next digit of our solution. 
Result so far: 26.0
The remainder is 3 after subtracting 24 from 27.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 4

Advancing to step 4:
When dividing 36 by 4, we get 9 with a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 269.0
The remainder is 0 after subtracting 36 from 36.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 4

Going ahead to step 5:
4 can be fit into 7 1 times, resulting in a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 2691.0
The remainder is 3 after subtracting 4 from 7.
Grab the next digit (6) from the dividend, add it to 3, then carry on: 36 / 4

Let's proceed to step 6:
4 can be fit into 36 9 times, resulting in a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 26919.0
If we take 36 away from 36, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
If we divide 0 by 4, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 26919.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
When dividing 0 by 4, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 26919.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 26919.0 and a remainder of 0.0.