83182351 ÷ 728 
We want to figure out the number of times 83182351 can be divided by 728.

Advancing to step 1:
728 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (3) of the dividend behind the 8 and repeat the process: 83 / 728

Let's proceed to step 2:
If we divide 83 by 728, we get 0 and a remainder of 83.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 83 and we're left with 83.
Bring next digit (1) of the dividend behind the 83 and repeat the process: 831 / 728

On to step 3:
728 can be fit into 831 1 times, resulting in a remainder of 103.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 728 from 831, we get 103.
Append the next digit (8) from the dividend to 103 and continue with: 1038 / 728

Advancing to step 4:
If we divide 1038 by 728, we get 1 and a remainder of 310.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 728 from 1038 to get 310.
Bring next digit (2) of the dividend behind the 310 and repeat the process: 3102 / 728

Let's proceed to step 5:
728 goes into 3102 4 times with a remainder of 190.
Write down 4 as next digit of the result. 
Result so far: 114.0
The remainder is 190 after subtracting 2912 from 3102.
Include the next digit (3) from the dividend after 190, then repeat: 1903 / 728

Moving on to step 6:
728 can be fit into 1903 2 times, resulting in a remainder of 447.
The next digit of our result is 2. 
Result so far: 1142.0
If we subtract 1456 from 1903, we get 447.
Append the next digit (5) from the dividend to 447 and continue with: 4475 / 728

On to step 7:
4475 divided by 728 is 6 with a remainder of 107.
Use 6 as the next digit of our solution. 
Result so far: 11426.0
If we subtract 4368 from 4475, we get 107.
Include the next digit (1) from the dividend after 107, then repeat: 1071 / 728

On to step 8:
When dividing 1071 by 728, we get 1 with a remainder of 343.
The next digit of our result is 1. 
Result so far: 114261.0
Deduct 728 from 1071 and we're left with 343.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3430, and continue the process.

Step 9:
728 goes into 3430 4 times with a remainder of 518.
The next digit of our result is 4. 
Result so far: 114261.4
If we subtract 2912 from 3430, we get 518.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5180, and continue the process.

On to step 10:
5180 divided by 728 is 7 with a remainder of 84.
Use 7 as the next digit of our solution. 
Result so far: 114261.47
Subtract 5096 from 5180 to get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 11:
The number 728 fits into 840 1 times, leaving a remainder of 112.
The next digit of our result is 1. 
Result so far: 114261.471
Subtracting 728 from 840 leaves us with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 12:
1120 divided by 728 is 1 with a remainder of 392.
The number 1 becomes the next digit in our result. 
Result so far: 114261.4711
Deduct 728 from 1120 and we're left 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.

The final result is 114261.4711 with a remainder of 0.00392.