Let's divide 860234 by 72
We're looking to find how many times 72 goes into 860234.

Moving on to step 1:
72 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 72

Let's proceed to step 2:
The number 72 fits into 86 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 72 away from 86, we end up with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 72

Step 3:
72 goes into 140 1 times with a remainder of 68.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 72 from 140 to get 68.
Fetch the next digit (2) from the dividend, attach it to 68 and continue: 682 / 72

On to step 4:
When dividing 682 by 72, we get 9 with a remainder of 34.
The number 9 becomes the next digit in our result. 
Result so far: 119.0
Subtract 648 from 682 to get 34.
Fetch the next digit (3) from the dividend, attach it to 34 and continue: 343 / 72

Step 5:
72 can be fit into 343 4 times, resulting in a remainder of 55.
The number 4 becomes the next digit in our result. 
Result so far: 1194.0
Subtract 288 from 343 to get 55.
Grab the next digit (4) from the dividend, add it to 55, then carry on: 554 / 72

Let's proceed to step 6:
554 divided by 72 is 7 with a remainder of 50.
Put 7 as the next digit of the answer. 
Result so far: 11947.0
Subtract 504 from 554 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 7:
The number 72 fits into 500 6 times, leaving a remainder of 68.
Record the quotient 6 as the next digit in the result. 
Result so far: 11947.6
Deduct 432 from 500 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 8:
72 goes into 680 9 times with a remainder of 32.
The next digit of our result is 9. 
Result so far: 11947.69
Subtracting 648 from 680 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 9:
The number 72 fits into 320 4 times, leaving a remainder of 32.
The next digit of our result is 4. 
Result so far: 11947.694
Deduct 288 from 320 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 10:
72 goes into 320 4 times with a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 11947.6944
If we subtract 288 from 320, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 11947.6944 with a remainder of 0.00032.