We look at the division of 53406796 by 76 
We want to figure out the number of times 53406796 can be divided by 76.

Going ahead to step 1:
The number 76 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 76

Going ahead to step 2:
If we divide 53 by 76, we get 0 and a remainder of 53.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 53 to get 53.
Append the next digit (4) from the dividend to 53 and continue with: 534 / 76

Moving on to step 3:
The number 76 fits into 534 7 times, leaving a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 7.0
The remainder is 2 after subtracting 532 from 534.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 76

Advancing to step 4:
When dividing 20 by 76, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
Subtract 0 from 20 to get 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 76

Going ahead to step 5:
76 goes into 206 2 times with a remainder of 54.
Write down 2 as next digit of the result. 
Result so far: 702.0
If we subtract 152 from 206, we get 54.
Append the next digit (7) from the dividend to 54 and continue with: 547 / 76

Step 6:
547 divided by 76 is 7 with a remainder of 15.
Record the quotient 7 as the next digit in the result. 
Result so far: 7027.0
If we take 532 away from 547, we end up with 15.
Grab the next digit (9) from the dividend, add it to 15, then carry on: 159 / 76

Let's proceed to step 7:
The number 76 fits into 159 2 times, leaving a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 70272.0
Deduct 152 from 159 and we're left with 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 76

Advancing to step 8:
76 goes into 76 1 times with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 702721.0
If we subtract 76 from 76, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
76 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 702721.0
Deduct 0 from 0 and we're left 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 10:
When dividing 0 by 76, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 702721.0
If we take 0 away from 0, 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.

After the division, we end up with 702721.0 and a remainder of 0.0.