71926867 divided by 368 
Our goal is to divide 71926867 by 368.

Going ahead to step 1:
When dividing 7 by 368, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 368

Advancing to step 2:
71 divided by 368 is 0 with a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Grab the next digit (9) from the dividend, add it to 71, then carry on: 719 / 368

On to step 3:
368 can be fit into 719 1 times, resulting in a remainder of 351.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 368 away from 719, we end up with 351.
Fetch the next digit (2) from the dividend, attach it to 351 and continue: 3512 / 368

Advancing to step 4:
368 can be fit into 3512 9 times, resulting in a remainder of 200.
Write down 9 as next digit of the result. 
Result so far: 19.0
The remainder is 200 after subtracting 3312 from 3512.
Append the next digit (6) from the dividend to 200 and continue with: 2006 / 368

Step 5:
368 goes into 2006 5 times with a remainder of 166.
The next digit of our result is 5. 
Result so far: 195.0
Deduct 1840 from 2006 and we're left with 166.
Take the next digit (8) from the dividend and append it to 166, then repeat: 1668 / 368

Advancing to step 6:
The number 368 fits into 1668 4 times, leaving a remainder of 196.
The number 4 becomes the next digit in our result. 
Result so far: 1954.0
Subtract 1472 from 1668 to get 196.
Include the next digit (6) from the dividend after 196, then repeat: 1966 / 368

Advancing to step 7:
If we divide 1966 by 368, we get 5 and a remainder of 126.
Write down 5 as next digit of the result. 
Result so far: 19545.0
Subtract 1840 from 1966 to get 126.
Append the next digit (7) from the dividend to 126 and continue with: 1267 / 368

On to step 8:
1267 divided by 368 is 3 with a remainder of 163.
Record the quotient 3 as the next digit in the result. 
Result so far: 195453.0
Subtracting 1104 from 1267 leaves us with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Going ahead to step 9:
When dividing 1630 by 368, we get 4 with a remainder of 158.
The next digit of our result is 4. 
Result so far: 195453.4
The remainder is 158 after subtracting 1472 from 1630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Step 10:
368 goes into 1580 4 times with a remainder of 108.
The next digit of our result is 4. 
Result so far: 195453.44
If we take 1472 away from 1580, we end up with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

The final result is 195453.44 with a remainder of 0.108.