73013500 ÷ 926 
We want to figure out the number of times 73013500 can be divided by 926.

Let's proceed to step 1:
The number 926 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 926

Moving on to step 2:
73 divided by 926 is 0 with a remainder of 73.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 73 after subtracting 0 from 73.
Fetch the next digit (0) from the dividend, attach it to 73 and continue: 730 / 926

Let's proceed to step 3:
If we divide 730 by 926, we get 0 and a remainder of 730.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 730 to get 730.
Grab the next digit (1) from the dividend, add it to 730, then carry on: 7301 / 926

Advancing to step 4:
7301 divided by 926 is 7 with a remainder of 819.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 6482 from 7301, we get 819.
Take the next digit (3) from the dividend and append it to 819, then repeat: 8193 / 926

Step 5:
8193 divided by 926 is 8 with a remainder of 785.
The next digit of our result is 8. 
Result so far: 78.0
The remainder is 785 after subtracting 7408 from 8193.
Take the next digit (5) from the dividend and append it to 785, then repeat: 7855 / 926

Let's proceed to step 6:
If we divide 7855 by 926, we get 8 and a remainder of 447.
The next digit of our result is 8. 
Result so far: 788.0
If we take 7408 away from 7855, we end up with 447.
Grab the next digit (0) from the dividend, add it to 447, then carry on: 4470 / 926

Going ahead to step 7:
926 goes into 4470 4 times with a remainder of 766.
The next digit of our result is 4. 
Result so far: 7884.0
Subtracting 3704 from 4470 leaves us with 766.
Append the next digit (0) from the dividend to 766 and continue with: 7660 / 926

On to step 8:
7660 divided by 926 is 8 with a remainder of 252.
The next digit of our result is 8. 
Result so far: 78848.0
Deduct 7408 from 7660 and we're left with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Moving on to step 9:
If we divide 2520 by 926, we get 2 and a remainder of 668.
Record the quotient 2 as the next digit in the result. 
Result so far: 78848.2
Subtract 1852 from 2520 to get 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

Let's proceed to step 10:
When dividing 6680 by 926, we get 7 with a remainder of 198.
Use 7 as the next digit of our solution. 
Result so far: 78848.27
If we take 6482 away from 6680, we end up with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Moving on to step 11:
926 goes into 1980 2 times with a remainder of 128.
The number 2 becomes the next digit in our result. 
Result so far: 78848.272
If we subtract 1852 from 1980, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Going ahead to step 12:
If we divide 1280 by 926, we get 1 and a remainder of 354.
Use 1 as the next digit of our solution. 
Result so far: 78848.2721
Deduct 926 from 1280 and we're left with 354.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Advancing to step 13:
When dividing 3540 by 926, we get 3 with a remainder of 762.
The number 3 becomes the next digit in our result. 
Result so far: 78848.27213
If we take 2778 away from 3540, we end up with 762.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7620, and continue the process.

Let's proceed to step 14:
926 goes into 7620 8 times with a remainder of 212.
The number 8 becomes the next digit in our result. 
Result so far: 78848.272138
If we subtract 7408 from 7620, we get 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Step 15:
2120 divided by 926 is 2 with a remainder of 268.
Record the quotient 2 as the next digit in the result. 
Result so far: 78848.2721382
Subtracting 1852 from 2120 leaves us with 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Going ahead to step 16:
If we divide 2680 by 926, we get 2 and a remainder of 828.
Use 2 as the next digit of our solution. 
Result so far: 78848.27213822
If we subtract 1852 from 2680, we get 828.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8280, and continue the process.

After the division, we end up with 78848.27213822 and a remainder of 8.28e-07.