We look at the division of 727660 by 32 
We want to divide 727660 by 32.

On to step 1:
32 can be fit into 7 0 times, resulting in a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 32

Step 2:
32 goes into 72 2 times with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 64 away from 72, we end up with 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 32

On to step 3:
32 goes into 87 2 times with a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 22.0
If we take 64 away from 87, we end up with 23.
Fetch the next digit (6) from the dividend, attach it to 23 and continue: 236 / 32

Going ahead to step 4:
The number 32 fits into 236 7 times, leaving a remainder of 12.
The next digit of our result is 7. 
Result so far: 227.0
The remainder is 12 after subtracting 224 from 236.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 32

Moving on to step 5:
126 divided by 32 is 3 with a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 2273.0
If we subtract 96 from 126, we get 30.
Append the next digit (0) from the dividend to 30 and continue with: 300 / 32

Going ahead to step 6:
32 can be fit into 300 9 times, resulting in a remainder of 12.
Use 9 as the next digit of our solution. 
Result so far: 22739.0
Subtract 288 from 300 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
If we divide 120 by 32, we get 3 and a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 22739.3
If we subtract 96 from 120, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 8:
32 can be fit into 240 7 times, resulting in a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 22739.37
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 9:
The number 32 fits into 160 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 22739.375
Subtracting 160 from 160 leaves us 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.

Advancing to step 10:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 22739.375
Subtract 0 from 0 to 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.

Going ahead to step 11:
32 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 22739.375
Subtract 0 from 0 to 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 22739.375 with a balance of 0.0.