We divide 109706 by 72
We want to figure out the number of times 109706 can be divided by 72.

Advancing to step 1:
72 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 72

Step 2:
10 divided by 72 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Take the next digit (9) from the dividend and append it to 10, then repeat: 109 / 72

Moving on to step 3:
72 goes into 109 1 times with a remainder of 37.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 72 from 109 and we're left with 37.
Take the next digit (7) from the dividend and append it to 37, then repeat: 377 / 72

Let's proceed to step 4:
377 divided by 72 is 5 with a remainder of 17.
The next digit of our result is 5. 
Result so far: 15.0
Subtract 360 from 377 to get 17.
Include the next digit (0) from the dividend after 17, then repeat: 170 / 72

On to step 5:
When dividing 170 by 72, we get 2 with a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 152.0
If we take 144 away from 170, we end up with 26.
Fetch the next digit (6) from the dividend, attach it to 26 and continue: 266 / 72

Step 6:
72 goes into 266 3 times with a remainder of 50.
The next digit of our result is 3. 
Result so far: 1523.0
Subtract 216 from 266 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.

Going ahead to step 7:
If we divide 500 by 72, we get 6 and a remainder of 68.
The next digit of our result is 6. 
Result so far: 1523.6
Subtract 432 from 500 to get 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:
If we divide 680 by 72, we get 9 and a remainder of 32.
Use 9 as the next digit of our solution. 
Result so far: 1523.69
The remainder is 32 after subtracting 648 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 9:
72 can be fit into 320 4 times, resulting in a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 1523.694
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.

Step 10:
The number 72 fits into 320 4 times, leaving a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 1523.6944
Subtracting 288 from 320 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.

The final result is 1523.6944 with a remainder of 0.00032.