71273355 divided by 726 
Our goal is to divide 71273355 by 726.

Moving on to step 1:
726 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 726

Advancing to step 2:
The number 726 fits into 71 0 times, leaving a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Append the next digit (2) from the dividend to 71 and continue with: 712 / 726

Let's proceed to step 3:
If we divide 712 by 726, we get 0 and a remainder of 712.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 712, we get 712.
Append the next digit (7) from the dividend to 712 and continue with: 7127 / 726

On to step 4:
726 can be fit into 7127 9 times, resulting in a remainder of 593.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 6534 from 7127 leaves us with 593.
Take the next digit (3) from the dividend and append it to 593, then repeat: 5933 / 726

Advancing to step 5:
726 can be fit into 5933 8 times, resulting in a remainder of 125.
The next digit of our result is 8. 
Result so far: 98.0
If we subtract 5808 from 5933, we get 125.
Grab the next digit (3) from the dividend, add it to 125, then carry on: 1253 / 726

Let's proceed to step 6:
The number 726 fits into 1253 1 times, leaving a remainder of 527.
Write down 1 as next digit of the result. 
Result so far: 981.0
Subtracting 726 from 1253 leaves us with 527.
Include the next digit (5) from the dividend after 527, then repeat: 5275 / 726

Let's proceed to step 7:
The number 726 fits into 5275 7 times, leaving a remainder of 193.
Write down 7 as next digit of the result. 
Result so far: 9817.0
Subtract 5082 from 5275 to get 193.
Take the next digit (5) from the dividend and append it to 193, then repeat: 1935 / 726

On to step 8:
1935 divided by 726 is 2 with a remainder of 483.
The next digit of our result is 2. 
Result so far: 98172.0
If we take 1452 away from 1935, we end up with 483.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4830, and continue the process.

On to step 9:
If we divide 4830 by 726, we get 6 and a remainder of 474.
The next digit of our result is 6. 
Result so far: 98172.6
Deduct 4356 from 4830 and we're left with 474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4740, and continue the process.

Moving on to step 10:
When dividing 4740 by 726, we get 6 with a remainder of 384.
The number 6 becomes the next digit in our result. 
Result so far: 98172.66
If we take 4356 away from 4740, we end up with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

The final result is 98172.66 with a remainder of 0.384.