We divide 196538 by 72
We want to divide 196538 by 72.

Moving on to step 1:
72 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 72

Going ahead to step 2:
72 goes into 19 0 times with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 72

On to step 3:
The number 72 fits into 196 2 times, leaving a remainder of 52.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 144 from 196, we get 52.
Take the next digit (5) from the dividend and append it to 52, then repeat: 525 / 72

Advancing to step 4:
If we divide 525 by 72, we get 7 and a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
If we take 504 away from 525, we end up with 21.
Take the next digit (3) from the dividend and append it to 21, then repeat: 213 / 72

Moving on to step 5:
213 divided by 72 is 2 with a remainder of 69.
Write down 2 as next digit of the result. 
Result so far: 272.0
The remainder is 69 after subtracting 144 from 213.
Fetch the next digit (8) from the dividend, attach it to 69 and continue: 698 / 72

Going ahead to step 6:
When dividing 698 by 72, we get 9 with a remainder of 50.
Use 9 as the next digit of our solution. 
Result so far: 2729.0
If we take 648 away from 698, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 7:
If we divide 500 by 72, we get 6 and a remainder of 68.
The number 6 becomes the next digit in our result. 
Result so far: 2729.6
The remainder is 68 after subtracting 432 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 8:
The number 72 fits into 680 9 times, leaving a remainder of 32.
Write down 9 as next digit of the result. 
Result so far: 2729.69
If we take 648 away from 680, we end up 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.

Going ahead to step 9:
When dividing 320 by 72, we get 4 with a remainder of 32.
The next digit of our result is 4. 
Result so far: 2729.694
The remainder is 32 after subtracting 288 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 10:
When dividing 320 by 72, we get 4 with a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 2729.6944
If we take 288 away from 320, we end up 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.

After the division, we end up with 2729.6944 and a remainder of 0.00032.