We look at the division of 72991060 by 514 
We're looking to find how many times 514 goes into 72991060.

Moving on to step 1:
If we divide 7 by 514, we get 0 and a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 514

Let's proceed to step 2:
If we divide 72 by 514, we get 0 and a remainder of 72.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 72, we end up with 72.
Take the next digit (9) from the dividend and append it to 72, then repeat: 729 / 514

Going ahead to step 3:
If we divide 729 by 514, we get 1 and a remainder of 215.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 514 from 729 and we're left with 215.
Bring next digit (9) of the dividend behind the 215 and repeat the process: 2159 / 514

Step 4:
If we divide 2159 by 514, we get 4 and a remainder of 103.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
If we subtract 2056 from 2159, we get 103.
Fetch the next digit (1) from the dividend, attach it to 103 and continue: 1031 / 514

Step 5:
If we divide 1031 by 514, we get 2 and a remainder of 3.
Use 2 as the next digit of our solution. 
Result so far: 142.0
If we take 1028 away from 1031, we end up with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 514

Let's proceed to step 6:
514 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 1420.0
Subtract 0 from 30 to get 30.
Grab the next digit (6) from the dividend, add it to 30, then carry on: 306 / 514

Going ahead to step 7:
If we divide 306 by 514, we get 0 and a remainder of 306.
Record the quotient 0 as the next digit in the result. 
Result so far: 14200.0
Subtract 0 from 306 to get 306.
Grab the next digit (0) from the dividend, add it to 306, then carry on: 3060 / 514

Step 8:
The number 514 fits into 3060 5 times, leaving a remainder of 490.
Put 5 as the next digit of the answer. 
Result so far: 142005.0
The remainder is 490 after subtracting 2570 from 3060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Moving on to step 9:
4900 divided by 514 is 9 with a remainder of 274.
The number 9 becomes the next digit in our result. 
Result so far: 142005.9
If we subtract 4626 from 4900, we get 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Let's proceed to step 10:
When dividing 2740 by 514, we get 5 with a remainder of 170.
Record the quotient 5 as the next digit in the result. 
Result so far: 142005.95
If we take 2570 away from 2740, we end up with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Step 11:
When dividing 1700 by 514, we get 3 with a remainder of 158.
Put 3 as the next digit of the answer. 
Result so far: 142005.953
If we subtract 1542 from 1700, we get 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Let's proceed to step 12:
514 goes into 1580 3 times with a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 142005.9533
Subtract 1542 from 1580 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The quotient of the division is 142005.9533, and the remainder is 0.00038.