We're dividing 732173 by 78 
We want to figure out the number of times 732173 can be divided by 78.

On to step 1:
The number 78 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 78

Step 2:
73 divided by 78 is 0 with a remainder of 73.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 73 after subtracting 0 from 73.
Take the next digit (2) from the dividend and append it to 73, then repeat: 732 / 78

Going ahead to step 3:
78 can be fit into 732 9 times, resulting in a remainder of 30.
Use 9 as the next digit of our solution. 
Result so far: 9.0
The remainder is 30 after subtracting 702 from 732.
Fetch the next digit (1) from the dividend, attach it to 30 and continue: 301 / 78

Moving on to step 4:
301 divided by 78 is 3 with a remainder of 67.
Record the quotient 3 as the next digit in the result. 
Result so far: 93.0
If we take 234 away from 301, we end up with 67.
Bring next digit (7) of the dividend behind the 67 and repeat the process: 677 / 78

Going ahead to step 5:
The number 78 fits into 677 8 times, leaving a remainder of 53.
Put 8 as the next digit of the answer. 
Result so far: 938.0
Deduct 624 from 677 and we're left with 53.
Bring next digit (3) of the dividend behind the 53 and repeat the process: 533 / 78

Moving on to step 6:
If we divide 533 by 78, we get 6 and a remainder of 65.
Put 6 as the next digit of the answer. 
Result so far: 9386.0
If we subtract 468 from 533, we get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 7:
78 can be fit into 650 8 times, resulting in a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 9386.8
If we take 624 away from 650, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 8:
The number 78 fits into 260 3 times, leaving a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 9386.83
If we take 234 away from 260, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 9:
When dividing 260 by 78, we get 3 with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 9386.833
If we take 234 away from 260, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final outcome is 9386.833, with a leftover of 0.0026.