We look at the division of 726745 by 32 
We want to divide 726745 by 32.

Moving on to step 1:
7 divided by 32 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 32

Step 2:
72 divided by 32 is 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 64 from 72, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 32

Going ahead to step 3:
When dividing 86 by 32, we get 2 with a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtracting 64 from 86 leaves us with 22.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 32

Advancing to step 4:
When dividing 227 by 32, we get 7 with a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 227.0
Deduct 224 from 227 and we're left with 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 32

Advancing to step 5:
When dividing 34 by 32, we get 1 with a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 2271.0
If we take 32 away from 34, we end up with 2.
Fetch the next digit (5) from the dividend, attach it to 2 and continue: 25 / 32

Let's proceed to step 6:
32 goes into 25 0 times with a remainder of 25.
The next digit of our result is 0. 
Result so far: 22710.0
Deduct 0 from 25 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 7:
32 can be fit into 250 7 times, resulting in a remainder of 26.
Write down 7 as next digit of the result. 
Result so far: 22710.7
Deduct 224 from 250 and we're left 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:
32 can be fit into 260 8 times, resulting in a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 22710.78
Subtracting 256 from 260 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
40 divided by 32 is 1 with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 22710.781
Subtracting 32 from 40 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
When dividing 80 by 32, we get 2 with a remainder of 16.
Write down 2 as next digit of the result. 
Result so far: 22710.7812
If we take 64 away from 80, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 11:
If we divide 160 by 32, we get 5 and a remainder of 0.
The next digit of our result is 5. 
Result so far: 22710.78125
Subtract 160 from 160 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
If we divide 0 by 32, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22710.78125
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 13:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 22710.78125
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 22710.78125 with a remaining 0.0.