We're dividing 192851 by 72 
We want to divide 192851 by 72.

Let's proceed to step 1:
72 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 72

Advancing to step 2:
The number 72 fits into 19 0 times, leaving a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Grab the next digit (2) from the dividend, add it to 19, then carry on: 192 / 72

Advancing to step 3:
The number 72 fits into 192 2 times, leaving a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 144 from 192 and we're left with 48.
Bring next digit (8) of the dividend behind the 48 and repeat the process: 488 / 72

Advancing to step 4:
488 divided by 72 is 6 with a remainder of 56.
Use 6 as the next digit of our solution. 
Result so far: 26.0
Subtracting 432 from 488 leaves us with 56.
Include the next digit (5) from the dividend after 56, then repeat: 565 / 72

Going ahead to step 5:
565 divided by 72 is 7 with a remainder of 61.
Write down 7 as next digit of the result. 
Result so far: 267.0
The remainder is 61 after subtracting 504 from 565.
Take the next digit (1) from the dividend and append it to 61, then repeat: 611 / 72

On to step 6:
72 goes into 611 8 times with a remainder of 35.
Write down 8 as next digit of the result. 
Result so far: 2678.0
Subtracting 576 from 611 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 7:
350 divided by 72 is 4 with a remainder of 62.
Use 4 as the next digit of our solution. 
Result so far: 2678.4
Subtract 288 from 350 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Advancing to step 8:
620 divided by 72 is 8 with a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 2678.48
If we subtract 576 from 620, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 9:
If we divide 440 by 72, we get 6 and a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 2678.486
The remainder is 8 after subtracting 432 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 10:
When dividing 80 by 72, we get 1 with a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 2678.4861
The remainder is 8 after subtracting 72 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
72 goes into 80 1 times with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 2678.48611
Deduct 72 from 80 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 2678.48611 with a balance of 8e-06.