8746276 ÷ 232 
We want to divide 8746276 by 232.

Advancing to step 1:
232 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 232

Going ahead to step 2:
When dividing 87 by 232, we get 0 with a remainder of 87.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 87, we get 87.
Append the next digit (4) from the dividend to 87 and continue with: 874 / 232

Step 3:
The number 232 fits into 874 3 times, leaving a remainder of 178.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 696 from 874 leaves us with 178.
Take the next digit (6) from the dividend and append it to 178, then repeat: 1786 / 232

Let's proceed to step 4:
232 goes into 1786 7 times with a remainder of 162.
Put 7 as the next digit of the answer. 
Result so far: 37.0
The remainder is 162 after subtracting 1624 from 1786.
Bring next digit (2) of the dividend behind the 162 and repeat the process: 1622 / 232

Moving on to step 5:
If we divide 1622 by 232, we get 6 and a remainder of 230.
Write down 6 as next digit of the result. 
Result so far: 376.0
Deduct 1392 from 1622 and we're left with 230.
Take the next digit (7) from the dividend and append it to 230, then repeat: 2307 / 232

Step 6:
2307 divided by 232 is 9 with a remainder of 219.
The number 9 becomes the next digit in our result. 
Result so far: 3769.0
Subtract 2088 from 2307 to get 219.
Bring next digit (6) of the dividend behind the 219 and repeat the process: 2196 / 232

Let's proceed to step 7:
When dividing 2196 by 232, we get 9 with a remainder of 108.
Put 9 as the next digit of the answer. 
Result so far: 37699.0
If we take 2088 away from 2196, we end up with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 8:
If we divide 1080 by 232, we get 4 and a remainder of 152.
Record the quotient 4 as the next digit in the result. 
Result so far: 37699.4
Subtract 928 from 1080 to get 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Moving on to step 9:
If we divide 1520 by 232, we get 6 and a remainder of 128.
Put 6 as the next digit of the answer. 
Result so far: 37699.46
If we take 1392 away from 1520, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Going ahead to step 10:
The number 232 fits into 1280 5 times, leaving a remainder of 120.
Put 5 as the next digit of the answer. 
Result so far: 37699.465
Subtract 1160 from 1280 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 11:
232 goes into 1200 5 times with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 37699.4655
Subtracting 1160 from 1200 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 37699.4655 with a balance of 0.0004.