We're dividing 52167431 by 728 
We're looking to find how many times 728 goes into 52167431.

Let's proceed to step 1:
If we divide 5 by 728, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 728

Advancing to step 2:
52 divided by 728 is 0 with a remainder of 52.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 52, we get 52.
Take the next digit (1) from the dividend and append it to 52, then repeat: 521 / 728

On to step 3:
521 divided by 728 is 0 with a remainder of 521.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 521 and we're left with 521.
Grab the next digit (6) from the dividend, add it to 521, then carry on: 5216 / 728

Going ahead to step 4:
728 goes into 5216 7 times with a remainder of 120.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 5096 from 5216 leaves us with 120.
Include the next digit (7) from the dividend after 120, then repeat: 1207 / 728

Step 5:
The number 728 fits into 1207 1 times, leaving a remainder of 479.
The number 1 becomes the next digit in our result. 
Result so far: 71.0
Subtract 728 from 1207 to get 479.
Include the next digit (4) from the dividend after 479, then repeat: 4794 / 728

Going ahead to step 6:
4794 divided by 728 is 6 with a remainder of 426.
Put 6 as the next digit of the answer. 
Result so far: 716.0
Subtract 4368 from 4794 to get 426.
Take the next digit (3) from the dividend and append it to 426, then repeat: 4263 / 728

Going ahead to step 7:
If we divide 4263 by 728, we get 5 and a remainder of 623.
Use 5 as the next digit of our solution. 
Result so far: 7165.0
The remainder is 623 after subtracting 3640 from 4263.
Grab the next digit (1) from the dividend, add it to 623, then carry on: 6231 / 728

On to step 8:
When dividing 6231 by 728, we get 8 with a remainder of 407.
The next digit of our result is 8. 
Result so far: 71658.0
The remainder is 407 after subtracting 5824 from 6231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4070, and continue the process.

Advancing to step 9:
728 goes into 4070 5 times with a remainder of 430.
Record the quotient 5 as the next digit in the result. 
Result so far: 71658.5
Subtract 3640 from 4070 to get 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Moving on to step 10:
4300 divided by 728 is 5 with a remainder of 660.
The number 5 becomes the next digit in our result. 
Result so far: 71658.55
The remainder is 660 after subtracting 3640 from 4300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

The final outcome is 71658.55, with a leftover of 0.66.