We're dividing 72728061 by 516 
We want to figure out the number of times 72728061 can be divided by 516.

Step 1:
When dividing 7 by 516, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 516

On to step 2:
516 can be fit into 72 0 times, resulting in a remainder of 72.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 72, we get 72.
Grab the next digit (7) from the dividend, add it to 72, then carry on: 727 / 516

Going ahead to step 3:
727 divided by 516 is 1 with a remainder of 211.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 211 after subtracting 516 from 727.
Fetch the next digit (2) from the dividend, attach it to 211 and continue: 2112 / 516

On to step 4:
When dividing 2112 by 516, we get 4 with a remainder of 48.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
The remainder is 48 after subtracting 2064 from 2112.
Bring next digit (8) of the dividend behind the 48 and repeat the process: 488 / 516

Let's proceed to step 5:
488 divided by 516 is 0 with a remainder of 488.
Put 0 as the next digit of the answer. 
Result so far: 140.0
Deduct 0 from 488 and we're left with 488.
Fetch the next digit (0) from the dividend, attach it to 488 and continue: 4880 / 516

On to step 6:
4880 divided by 516 is 9 with a remainder of 236.
Put 9 as the next digit of the answer. 
Result so far: 1409.0
Subtract 4644 from 4880 to get 236.
Fetch the next digit (6) from the dividend, attach it to 236 and continue: 2366 / 516

Advancing to step 7:
516 can be fit into 2366 4 times, resulting in a remainder of 302.
Use 4 as the next digit of our solution. 
Result so far: 14094.0
Subtracting 2064 from 2366 leaves us with 302.
Bring next digit (1) of the dividend behind the 302 and repeat the process: 3021 / 516

Moving on to step 8:
516 can be fit into 3021 5 times, resulting in a remainder of 441.
Record the quotient 5 as the next digit in the result. 
Result so far: 140945.0
Deduct 2580 from 3021 and we're left with 441.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4410, and continue the process.

Advancing to step 9:
4410 divided by 516 is 8 with a remainder of 282.
Use 8 as the next digit of our solution. 
Result so far: 140945.8
If we subtract 4128 from 4410, we get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Going ahead to step 10:
If we divide 2820 by 516, we get 5 and a remainder of 240.
Write down 5 as next digit of the result. 
Result so far: 140945.85
The remainder is 240 after subtracting 2580 from 2820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

On to step 11:
516 can be fit into 2400 4 times, resulting in a remainder of 336.
Record the quotient 4 as the next digit in the result. 
Result so far: 140945.854
Subtract 2064 from 2400 to get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Moving on to step 12:
When dividing 3360 by 516, we get 6 with a remainder of 264.
Put 6 as the next digit of the answer. 
Result so far: 140945.8546
Subtract 3096 from 3360 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

On to step 13:
2640 divided by 516 is 5 with a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 140945.85465
Subtract 2580 from 2640 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 14:
516 goes into 600 1 times with a remainder of 84.
The number 1 becomes the next digit in our result. 
Result so far: 140945.854651
Deduct 516 from 600 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 15:
The number 516 fits into 840 1 times, leaving a remainder of 324.
Write down 1 as next digit of the result. 
Result so far: 140945.8546511
The remainder is 324 after subtracting 516 from 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

The final outcome is 140945.8546511, with a leftover of 3.24e-06.