We look at the division of 19705316 by 726 
We're looking to find how many times 726 goes into 19705316.

Let's proceed to step 1:
When dividing 1 by 726, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 726

Advancing to step 2:
726 goes into 19 0 times with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 726

Step 3:
197 divided by 726 is 0 with a remainder of 197.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 197 leaves us with 197.
Take the next digit (0) from the dividend and append it to 197, then repeat: 1970 / 726

Advancing to step 4:
When dividing 1970 by 726, we get 2 with a remainder of 518.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 518 after subtracting 1452 from 1970.
Take the next digit (5) from the dividend and append it to 518, then repeat: 5185 / 726

Moving on to step 5:
5185 divided by 726 is 7 with a remainder of 103.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtract 5082 from 5185 to get 103.
Append the next digit (3) from the dividend to 103 and continue with: 1033 / 726

Moving on to step 6:
1033 divided by 726 is 1 with a remainder of 307.
The next digit of our result is 1. 
Result so far: 271.0
If we subtract 726 from 1033, we get 307.
Grab the next digit (1) from the dividend, add it to 307, then carry on: 3071 / 726

Going ahead to step 7:
When dividing 3071 by 726, we get 4 with a remainder of 167.
The next digit of our result is 4. 
Result so far: 2714.0
The remainder is 167 after subtracting 2904 from 3071.
Fetch the next digit (6) from the dividend, attach it to 167 and continue: 1676 / 726

Going ahead to step 8:
The number 726 fits into 1676 2 times, leaving a remainder of 224.
The next digit of our result is 2. 
Result so far: 27142.0
Subtract 1452 from 1676 to get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

On to step 9:
The number 726 fits into 2240 3 times, leaving a remainder of 62.
Put 3 as the next digit of the answer. 
Result so far: 27142.3
If we take 2178 away from 2240, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 10:
620 divided by 726 is 0 with a remainder of 620.
The next digit of our result is 0. 
Result so far: 27142.3
If we take 0 away from 620, we end up with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Step 11:
726 goes into 6200 8 times with a remainder of 392.
The number 8 becomes the next digit in our result. 
Result so far: 27142.308
Subtracting 5808 from 6200 leaves us with 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

Advancing to step 12:
726 goes into 3920 5 times with a remainder of 290.
The next digit of our result is 5. 
Result so far: 27142.3085
Subtract 3630 from 3920 to get 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Going ahead to step 13:
726 can be fit into 2900 3 times, resulting in a remainder of 722.
The number 3 becomes the next digit in our result. 
Result so far: 27142.30853
Subtracting 2178 from 2900 leaves us with 722.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7220, and continue the process.

On to step 14:
7220 divided by 726 is 9 with a remainder of 686.
Put 9 as the next digit of the answer. 
Result so far: 27142.308539
Deduct 6534 from 7220 and we're left with 686.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6860, and continue the process.

Moving on to step 15:
6860 divided by 726 is 9 with a remainder of 326.
Record the quotient 9 as the next digit in the result. 
Result so far: 27142.3085399
If we take 6534 away from 6860, we end up with 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

After the division, we end up with 27142.3085399 and a remainder of 3.26e-06.