We look at the division of 72264188 by 523 
Our goal is to divide 72264188 by 523.

Let's proceed to step 1:
The number 523 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 523

Going ahead to step 2:
The number 523 fits into 72 0 times, leaving a remainder of 72.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 72 to get 72.
Bring next digit (2) of the dividend behind the 72 and repeat the process: 722 / 523

Let's proceed to step 3:
722 divided by 523 is 1 with a remainder of 199.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 523 from 722, we get 199.
Take the next digit (6) from the dividend and append it to 199, then repeat: 1996 / 523

On to step 4:
When dividing 1996 by 523, we get 3 with a remainder of 427.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we take 1569 away from 1996, we end up with 427.
Include the next digit (4) from the dividend after 427, then repeat: 4274 / 523

Going ahead to step 5:
4274 divided by 523 is 8 with a remainder of 90.
Record the quotient 8 as the next digit in the result. 
Result so far: 138.0
If we take 4184 away from 4274, we end up with 90.
Include the next digit (1) from the dividend after 90, then repeat: 901 / 523

Moving on to step 6:
The number 523 fits into 901 1 times, leaving a remainder of 378.
Put 1 as the next digit of the answer. 
Result so far: 1381.0
The remainder is 378 after subtracting 523 from 901.
Grab the next digit (8) from the dividend, add it to 378, then carry on: 3788 / 523

On to step 7:
When dividing 3788 by 523, we get 7 with a remainder of 127.
Use 7 as the next digit of our solution. 
Result so far: 13817.0
Subtract 3661 from 3788 to get 127.
Include the next digit (8) from the dividend after 127, then repeat: 1278 / 523

Going ahead to step 8:
When dividing 1278 by 523, we get 2 with a remainder of 232.
The next digit of our result is 2. 
Result so far: 138172.0
Subtracting 1046 from 1278 leaves us with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Let's proceed to step 9:
When dividing 2320 by 523, we get 4 with a remainder of 228.
The number 4 becomes the next digit in our result. 
Result so far: 138172.4
If we take 2092 away from 2320, we end up with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Going ahead to step 10:
When dividing 2280 by 523, we get 4 with a remainder of 188.
Put 4 as the next digit of the answer. 
Result so far: 138172.44
Subtracting 2092 from 2280 leaves us with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

In conclusion, the division gives 138172.44 with a balance of 0.188.