We look at the division of 57220971 by 726 
We want to figure out the number of times 57220971 can be divided by 726.

On to step 1:
The number 726 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (7) from the dividend and append it to 5, then repeat: 57 / 726

Let's proceed to step 2:
The number 726 fits into 57 0 times, leaving a remainder of 57.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 57 and we're left with 57.
Fetch the next digit (2) from the dividend, attach it to 57 and continue: 572 / 726

Moving on to step 3:
572 divided by 726 is 0 with a remainder of 572.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 572, we get 572.
Grab the next digit (2) from the dividend, add it to 572, then carry on: 5722 / 726

Moving on to step 4:
726 goes into 5722 7 times with a remainder of 640.
Put 7 as the next digit of the answer. 
Result so far: 7.0
The remainder is 640 after subtracting 5082 from 5722.
Bring next digit (0) of the dividend behind the 640 and repeat the process: 6400 / 726

Let's proceed to step 5:
6400 divided by 726 is 8 with a remainder of 592.
Use 8 as the next digit of our solution. 
Result so far: 78.0
Deduct 5808 from 6400 and we're left with 592.
Append the next digit (9) from the dividend to 592 and continue with: 5929 / 726

Let's proceed to step 6:
If we divide 5929 by 726, we get 8 and a remainder of 121.
Put 8 as the next digit of the answer. 
Result so far: 788.0
If we take 5808 away from 5929, we end up with 121.
Take the next digit (7) from the dividend and append it to 121, then repeat: 1217 / 726

Moving on to step 7:
726 can be fit into 1217 1 times, resulting in a remainder of 491.
Record the quotient 1 as the next digit in the result. 
Result so far: 7881.0
Subtracting 726 from 1217 leaves us with 491.
Take the next digit (1) from the dividend and append it to 491, then repeat: 4911 / 726

Let's proceed to step 8:
726 can be fit into 4911 6 times, resulting in a remainder of 555.
The number 6 becomes the next digit in our result. 
Result so far: 78816.0
Subtract 4356 from 4911 to get 555.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5550, and continue the process.

Step 9:
The number 726 fits into 5550 7 times, leaving a remainder of 468.
The number 7 becomes the next digit in our result. 
Result so far: 78816.7
Subtracting 5082 from 5550 leaves us with 468.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4680, and continue the process.

Step 10:
The number 726 fits into 4680 6 times, leaving a remainder of 324.
The number 6 becomes the next digit in our result. 
Result so far: 78816.76
Subtracting 4356 from 4680 leaves us with 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Advancing to step 11:
726 can be fit into 3240 4 times, resulting in a remainder of 336.
Write down 4 as next digit of the result. 
Result so far: 78816.764
Subtracting 2904 from 3240 leaves us with 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:
726 goes into 3360 4 times with a remainder of 456.
Use 4 as the next digit of our solution. 
Result so far: 78816.7644
If we subtract 2904 from 3360, we get 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

The final result is 78816.7644 with a remainder of 0.00456.