9389440 ÷ 726 
We want to figure out the number of times 9389440 can be divided by 726.

Moving on to step 1:
The number 726 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 726

Let's proceed to step 2:
726 goes into 93 0 times with a remainder of 93.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 93 after subtracting 0 from 93.
Bring next digit (8) of the dividend behind the 93 and repeat the process: 938 / 726

On to step 3:
726 goes into 938 1 times with a remainder of 212.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 726 from 938, we get 212.
Include the next digit (9) from the dividend after 212, then repeat: 2129 / 726

On to step 4:
When dividing 2129 by 726, we get 2 with a remainder of 677.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Subtracting 1452 from 2129 leaves us with 677.
Fetch the next digit (4) from the dividend, attach it to 677 and continue: 6774 / 726

On to step 5:
726 goes into 6774 9 times with a remainder of 240.
The next digit of our result is 9. 
Result so far: 129.0
Subtracting 6534 from 6774 leaves us with 240.
Include the next digit (4) from the dividend after 240, then repeat: 2404 / 726

Going ahead to step 6:
If we divide 2404 by 726, we get 3 and a remainder of 226.
Record the quotient 3 as the next digit in the result. 
Result so far: 1293.0
The remainder is 226 after subtracting 2178 from 2404.
Bring next digit (0) of the dividend behind the 226 and repeat the process: 2260 / 726

Moving on to step 7:
726 goes into 2260 3 times with a remainder of 82.
Record the quotient 3 as the next digit in the result. 
Result so far: 12933.0
Subtract 2178 from 2260 to get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Moving on to step 8:
The number 726 fits into 820 1 times, leaving a remainder of 94.
The next digit of our result is 1. 
Result so far: 12933.1
Subtract 726 from 820 to get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 9:
940 divided by 726 is 1 with a remainder of 214.
The number 1 becomes the next digit in our result. 
Result so far: 12933.11
Deduct 726 from 940 and we're left with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

The final outcome is 12933.11, with a leftover of 0.214.