We look at the division of 726861 by 46 
We're looking to find how many times 46 goes into 726861.

Let's proceed to step 1:
46 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 46

On to step 2:
46 goes into 72 1 times with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 46 from 72 to get 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 46

Moving on to step 3:
The number 46 fits into 266 5 times, leaving a remainder of 36.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Subtracting 230 from 266 leaves us with 36.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 46

Advancing to step 4:
46 goes into 368 8 times with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 158.0
Subtract 368 from 368 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 46

Moving on to step 5:
When dividing 6 by 46, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 1580.0
Subtract 0 from 6 to get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 46

Advancing to step 6:
When dividing 61 by 46, we get 1 with a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 15801.0
The remainder is 15 after subtracting 46 from 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
46 can be fit into 150 3 times, resulting in a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 15801.3
Subtracting 138 from 150 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
120 divided by 46 is 2 with a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 15801.32
If we take 92 away from 120, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 9:
280 divided by 46 is 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 15801.326
If we take 276 away from 280, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
When dividing 40 by 46, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 15801.326
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 11:
If we divide 400 by 46, we get 8 and a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 15801.32608
Subtracting 368 from 400 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.

Let's proceed to step 12:
The number 46 fits into 320 6 times, leaving a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 15801.326086
Subtract 276 from 320 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 13:
46 can be fit into 440 9 times, resulting in a remainder of 26.
The number 9 becomes the next digit in our result. 
Result so far: 15801.3260869
Subtracting 414 from 440 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 14:
When dividing 260 by 46, we get 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 15801.32608695
Subtract 230 from 260 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

After the division, we end up with 15801.32608695 and a remainder of 3e-08.