We look at the division of 47657137 by 728 
We want to figure out the number of times 47657137 can be divided by 728.

Moving on to step 1:
728 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 728

Step 2:
When dividing 47 by 728, we get 0 with a remainder of 47.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 47 and we're left with 47.
Bring next digit (6) of the dividend behind the 47 and repeat the process: 476 / 728

Going ahead to step 3:
728 can be fit into 476 0 times, resulting in a remainder of 476.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 476 to get 476.
Fetch the next digit (5) from the dividend, attach it to 476 and continue: 4765 / 728

Let's proceed to step 4:
If we divide 4765 by 728, we get 6 and a remainder of 397.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 4368 from 4765 and we're left with 397.
Take the next digit (7) from the dividend and append it to 397, then repeat: 3977 / 728

Advancing to step 5:
3977 divided by 728 is 5 with a remainder of 337.
Use 5 as the next digit of our solution. 
Result so far: 65.0
Subtract 3640 from 3977 to get 337.
Take the next digit (1) from the dividend and append it to 337, then repeat: 3371 / 728

On to step 6:
728 can be fit into 3371 4 times, resulting in a remainder of 459.
The next digit of our result is 4. 
Result so far: 654.0
If we subtract 2912 from 3371, we get 459.
Include the next digit (3) from the dividend after 459, then repeat: 4593 / 728

Step 7:
4593 divided by 728 is 6 with a remainder of 225.
Put 6 as the next digit of the answer. 
Result so far: 6546.0
The remainder is 225 after subtracting 4368 from 4593.
Append the next digit (7) from the dividend to 225 and continue with: 2257 / 728

Step 8:
When dividing 2257 by 728, we get 3 with a remainder of 73.
Record the quotient 3 as the next digit in the result. 
Result so far: 65463.0
Deduct 2184 from 2257 and we're left with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 9:
728 goes into 730 1 times with a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 65463.1
If we subtract 728 from 730, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
When dividing 20 by 728, we get 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 65463.1
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
200 divided by 728 is 0 with a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 65463.1
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 65463.1 with a remainder of 0.02.