Let's divide 72745932 by 400
We want to figure out the number of times 72745932 can be divided by 400.

Moving on to step 1:
If we divide 7 by 400, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 400

Going ahead to step 2:
400 can be fit into 72 0 times, resulting in a remainder of 72.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 72 to get 72.
Include the next digit (7) from the dividend after 72, then repeat: 727 / 400

Step 3:
The number 400 fits into 727 1 times, leaving a remainder of 327.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 400 from 727, we get 327.
Append the next digit (4) from the dividend to 327 and continue with: 3274 / 400

Advancing to step 4:
400 goes into 3274 8 times with a remainder of 74.
Use 8 as the next digit of our solution. 
Result so far: 18.0
Subtract 3200 from 3274 to get 74.
Include the next digit (5) from the dividend after 74, then repeat: 745 / 400

Advancing to step 5:
400 can be fit into 745 1 times, resulting in a remainder of 345.
Record the quotient 1 as the next digit in the result. 
Result so far: 181.0
If we subtract 400 from 745, we get 345.
Fetch the next digit (9) from the dividend, attach it to 345 and continue: 3459 / 400

On to step 6:
When dividing 3459 by 400, we get 8 with a remainder of 259.
Put 8 as the next digit of the answer. 
Result so far: 1818.0
Subtract 3200 from 3459 to get 259.
Append the next digit (3) from the dividend to 259 and continue with: 2593 / 400

On to step 7:
2593 divided by 400 is 6 with a remainder of 193.
Put 6 as the next digit of the answer. 
Result so far: 18186.0
Subtract 2400 from 2593 to get 193.
Take the next digit (2) from the dividend and append it to 193, then repeat: 1932 / 400

Step 8:
When dividing 1932 by 400, we get 4 with a remainder of 332.
Put 4 as the next digit of the answer. 
Result so far: 181864.0
Subtracting 1600 from 1932 leaves us with 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Let's proceed to step 9:
If we divide 3320 by 400, we get 8 and a remainder of 120.
Use 8 as the next digit of our solution. 
Result so far: 181864.8
If we subtract 3200 from 3320, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 10:
The number 400 fits into 1200 3 times, leaving a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 181864.83
Deduct 1200 from 1200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
The number 400 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 181864.83
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
The number 400 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 181864.83
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 181864.83 with a balance of 0.0.