726314 ÷ 27 
We're looking to find how many times 27 goes into 726314.

On to step 1:
7 divided by 27 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 27

Let's proceed to step 2:
If we divide 72 by 27, we get 2 and a remainder of 18.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 54 from 72 and we're left with 18.
Append the next digit (6) from the dividend to 18 and continue with: 186 / 27

Let's proceed to step 3:
When dividing 186 by 27, we get 6 with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 26.0
The remainder is 24 after subtracting 162 from 186.
Grab the next digit (3) from the dividend, add it to 24, then carry on: 243 / 27

Let's proceed to step 4:
If we divide 243 by 27, we get 9 and a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 269.0
Subtract 243 from 243 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 27

Moving on to step 5:
27 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 2690.0
Subtract 0 from 1 to get 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 27

Moving on to step 6:
If we divide 14 by 27, we get 0 and a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 26900.0
Subtract 0 from 14 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
If we divide 140 by 27, we get 5 and a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 26900.5
Subtracting 135 from 140 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 8:
50 divided by 27 is 1 with a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 26900.51
If we take 27 away from 50, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 9:
27 can be fit into 230 8 times, resulting in a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 26900.518
If we take 216 away from 230, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
When dividing 140 by 27, we get 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 26900.5185
The remainder is 5 after subtracting 135 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 11:
The number 27 fits into 50 1 times, leaving a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 26900.51851
Subtract 27 from 50 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 12:
27 goes into 230 8 times with a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 26900.518518
Subtract 216 from 230 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 13:
27 goes into 140 5 times with a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 26900.5185185
If we take 135 away from 140, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 14:
50 divided by 27 is 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 26900.51851851
Subtract 27 from 50 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

In conclusion, the division gives 26900.51851851 with a balance of 2.3e-08.