71728248 ÷ 675 
We want to figure out the number of times 71728248 can be divided by 675.

Going ahead to step 1:
7 divided by 675 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 675

On to step 2:
675 can be fit into 71 0 times, resulting in a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Bring next digit (7) of the dividend behind the 71 and repeat the process: 717 / 675

Going ahead to step 3:
675 goes into 717 1 times with a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 675 from 717, we get 42.
Append the next digit (2) from the dividend to 42 and continue with: 422 / 675

Advancing to step 4:
422 divided by 675 is 0 with a remainder of 422.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 422 leaves us with 422.
Append the next digit (8) from the dividend to 422 and continue with: 4228 / 675

Moving on to step 5:
675 goes into 4228 6 times with a remainder of 178.
Put 6 as the next digit of the answer. 
Result so far: 106.0
The remainder is 178 after subtracting 4050 from 4228.
Take the next digit (2) from the dividend and append it to 178, then repeat: 1782 / 675

On to step 6:
675 can be fit into 1782 2 times, resulting in a remainder of 432.
Record the quotient 2 as the next digit in the result. 
Result so far: 1062.0
Subtracting 1350 from 1782 leaves us with 432.
Append the next digit (4) from the dividend to 432 and continue with: 4324 / 675

Step 7:
675 can be fit into 4324 6 times, resulting in a remainder of 274.
Put 6 as the next digit of the answer. 
Result so far: 10626.0
The remainder is 274 after subtracting 4050 from 4324.
Append the next digit (8) from the dividend to 274 and continue with: 2748 / 675

Moving on to step 8:
675 can be fit into 2748 4 times, resulting in a remainder of 48.
The next digit of our result is 4. 
Result so far: 106264.0
The remainder is 48 after subtracting 2700 from 2748.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 9:
675 goes into 480 0 times with a remainder of 480.
Record the quotient 0 as the next digit in the result. 
Result so far: 106264.0
The remainder is 480 after subtracting 0 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Let's proceed to step 10:
If we divide 4800 by 675, we get 7 and a remainder of 75.
Write down 7 as next digit of the result. 
Result so far: 106264.07
The remainder is 75 after subtracting 4725 from 4800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 11:
675 goes into 750 1 times with a remainder of 75.
Use 1 as the next digit of our solution. 
Result so far: 106264.071
Subtracting 675 from 750 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 12:
When dividing 750 by 675, we get 1 with a remainder of 75.
Write down 1 as next digit of the result. 
Result so far: 106264.0711
Subtracting 675 from 750 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

The final result is 106264.0711 with a remainder of 0.00075.