We look at the division of 235427 by 76 
We want to divide 235427 by 76.

Going ahead to step 1:
2 divided by 76 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 76

Moving on to step 2:
When dividing 23 by 76, we get 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Bring next digit (5) of the dividend behind the 23 and repeat the process: 235 / 76

Advancing to step 3:
76 goes into 235 3 times with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 228 from 235 to get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 76

On to step 4:
If we divide 74 by 76, we get 0 and a remainder of 74.
The next digit of our result is 0. 
Result so far: 30.0
Subtracting 0 from 74 leaves us with 74.
Append the next digit (2) from the dividend to 74 and continue with: 742 / 76

Step 5:
When dividing 742 by 76, we get 9 with a remainder of 58.
The next digit of our result is 9. 
Result so far: 309.0
Subtracting 684 from 742 leaves us with 58.
Grab the next digit (7) from the dividend, add it to 58, then carry on: 587 / 76

Going ahead to step 6:
76 can be fit into 587 7 times, resulting in a remainder of 55.
The number 7 becomes the next digit in our result. 
Result so far: 3097.0
If we take 532 away from 587, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 7:
76 goes into 550 7 times with a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 3097.7
Deduct 532 from 550 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
When dividing 180 by 76, we get 2 with a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 3097.72
Deduct 152 from 180 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 9:
If we divide 280 by 76, we get 3 and a remainder of 52.
Use 3 as the next digit of our solution. 
Result so far: 3097.723
Subtracting 228 from 280 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 10:
76 can be fit into 520 6 times, resulting in a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 3097.7236
Deduct 456 from 520 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 11:
The number 76 fits into 640 8 times, leaving a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 3097.72368
Subtracting 608 from 640 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 12:
76 goes into 320 4 times with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 3097.723684
Deduct 304 from 320 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 13:
If we divide 160 by 76, we get 2 and a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 3097.7236842
If we subtract 152 from 160, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
76 goes into 80 1 times with a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 3097.72368421
Subtracting 76 from 80 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final outcome is 3097.72368421, with a leftover of 4e-09.