We look at the division of 72668027 by 523 
We want to figure out the number of times 72668027 can be divided by 523.

Moving on to step 1:
523 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 523

Step 2:
If we divide 72 by 523, we get 0 and a remainder of 72.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 72, we end up with 72.
Fetch the next digit (6) from the dividend, attach it to 72 and continue: 726 / 523

Advancing to step 3:
The number 523 fits into 726 1 times, leaving a remainder of 203.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 523 from 726 to get 203.
Append the next digit (6) from the dividend to 203 and continue with: 2036 / 523

On to step 4:
2036 divided by 523 is 3 with a remainder of 467.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 1569 from 2036 to get 467.
Append the next digit (8) from the dividend to 467 and continue with: 4678 / 523

Going ahead to step 5:
If we divide 4678 by 523, we get 8 and a remainder of 494.
Write down 8 as next digit of the result. 
Result so far: 138.0
Deduct 4184 from 4678 and we're left with 494.
Bring next digit (0) of the dividend behind the 494 and repeat the process: 4940 / 523

Going ahead to step 6:
If we divide 4940 by 523, we get 9 and a remainder of 233.
The number 9 becomes the next digit in our result. 
Result so far: 1389.0
Subtract 4707 from 4940 to get 233.
Fetch the next digit (2) from the dividend, attach it to 233 and continue: 2332 / 523

On to step 7:
If we divide 2332 by 523, we get 4 and a remainder of 240.
Write down 4 as next digit of the result. 
Result so far: 13894.0
If we take 2092 away from 2332, we end up with 240.
Grab the next digit (7) from the dividend, add it to 240, then carry on: 2407 / 523

Going ahead to step 8:
The number 523 fits into 2407 4 times, leaving a remainder of 315.
Write down 4 as next digit of the result. 
Result so far: 138944.0
If we take 2092 away from 2407, we end up with 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Going ahead to step 9:
If we divide 3150 by 523, we get 6 and a remainder of 12.
Write down 6 as next digit of the result. 
Result so far: 138944.6
Subtract 3138 from 3150 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 10:
523 goes into 120 0 times with a remainder of 120.
The next digit of our result is 0. 
Result so far: 138944.6
The remainder is 120 after subtracting 0 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 11:
When dividing 1200 by 523, we get 2 with a remainder of 154.
Put 2 as the next digit of the answer. 
Result so far: 138944.602
If we subtract 1046 from 1200, we get 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Advancing to step 12:
1540 divided by 523 is 2 with a remainder of 494.
Write down 2 as next digit of the result. 
Result so far: 138944.6022
Deduct 1046 from 1540 and we're left with 494.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

In conclusion, the division gives 138944.6022 with a balance of 0.00494.