71942731 ÷ 826 
We want to divide 71942731 by 826.

Moving on to step 1:
7 divided by 826 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 826

Going ahead to step 2:
If we divide 71 by 826, we get 0 and a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Include the next digit (9) from the dividend after 71, then repeat: 719 / 826

Moving on to step 3:
The number 826 fits into 719 0 times, leaving a remainder of 719.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 719 after subtracting 0 from 719.
Fetch the next digit (4) from the dividend, attach it to 719 and continue: 7194 / 826

On to step 4:
If we divide 7194 by 826, we get 8 and a remainder of 586.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 6608 from 7194, we get 586.
Fetch the next digit (2) from the dividend, attach it to 586 and continue: 5862 / 826

Step 5:
5862 divided by 826 is 7 with a remainder of 80.
The number 7 becomes the next digit in our result. 
Result so far: 87.0
If we take 5782 away from 5862, we end up with 80.
Bring next digit (7) of the dividend behind the 80 and repeat the process: 807 / 826

Moving on to step 6:
The number 826 fits into 807 0 times, leaving a remainder of 807.
Use 0 as the next digit of our solution. 
Result so far: 870.0
If we take 0 away from 807, we end up with 807.
Append the next digit (3) from the dividend to 807 and continue with: 8073 / 826

Advancing to step 7:
826 can be fit into 8073 9 times, resulting in a remainder of 639.
Put 9 as the next digit of the answer. 
Result so far: 8709.0
Subtracting 7434 from 8073 leaves us with 639.
Append the next digit (1) from the dividend to 639 and continue with: 6391 / 826

Let's proceed to step 8:
826 goes into 6391 7 times with a remainder of 609.
The number 7 becomes the next digit in our result. 
Result so far: 87097.0
The remainder is 609 after subtracting 5782 from 6391.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6090, and continue the process.

Going ahead to step 9:
826 can be fit into 6090 7 times, resulting in a remainder of 308.
The number 7 becomes the next digit in our result. 
Result so far: 87097.7
The remainder is 308 after subtracting 5782 from 6090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Moving on to step 10:
When dividing 3080 by 826, we get 3 with a remainder of 602.
The next digit of our result is 3. 
Result so far: 87097.73
If we take 2478 away from 3080, we end up with 602.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6020, and continue the process.

Step 11:
If we divide 6020 by 826, we get 7 and a remainder of 238.
Write down 7 as next digit of the result. 
Result so far: 87097.737
Subtracting 5782 from 6020 leaves us with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Let's proceed to step 12:
When dividing 2380 by 826, we get 2 with a remainder of 728.
Write down 2 as next digit of the result. 
Result so far: 87097.7372
Subtract 1652 from 2380 to get 728.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7280, and continue the process.

On to step 13:
826 goes into 7280 8 times with a remainder of 672.
Record the quotient 8 as the next digit in the result. 
Result so far: 87097.73728
Subtract 6608 from 7280 to get 672.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6720, and continue the process.

Going ahead to step 14:
If we divide 6720 by 826, we get 8 and a remainder of 112.
Use 8 as the next digit of our solution. 
Result so far: 87097.737288
If we subtract 6608 from 6720, we get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

The final outcome is 87097.737288, with a leftover of 1.12e-05.