99946000 ÷ 721 
We want to divide 99946000 by 721.

Advancing to step 1:
The number 721 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 take 0 away from 9, we end up with 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 721

Advancing to step 2:
721 can be fit into 99 0 times, resulting in a remainder of 99.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 99 and we're left with 99.
Take the next digit (9) from the dividend and append it to 99, then repeat: 999 / 721

Moving on to step 3:
The number 721 fits into 999 1 times, leaving a remainder of 278.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 278 after subtracting 721 from 999.
Bring next digit (4) of the dividend behind the 278 and repeat the process: 2784 / 721

Advancing to step 4:
721 goes into 2784 3 times with a remainder of 621.
The next digit of our result is 3. 
Result so far: 13.0
Subtract 2163 from 2784 to get 621.
Grab the next digit (6) from the dividend, add it to 621, then carry on: 6216 / 721

Advancing to step 5:
The number 721 fits into 6216 8 times, leaving a remainder of 448.
Record the quotient 8 as the next digit in the result. 
Result so far: 138.0
Deduct 5768 from 6216 and we're left with 448.
Fetch the next digit (0) from the dividend, attach it to 448 and continue: 4480 / 721

On to step 6:
When dividing 4480 by 721, we get 6 with a remainder of 154.
Record the quotient 6 as the next digit in the result. 
Result so far: 1386.0
Deduct 4326 from 4480 and we're left with 154.
Fetch the next digit (0) from the dividend, attach it to 154 and continue: 1540 / 721

Going ahead to step 7:
721 goes into 1540 2 times with a remainder of 98.
The number 2 becomes the next digit in our result. 
Result so far: 13862.0
Subtracting 1442 from 1540 leaves us with 98.
Fetch the next digit (0) from the dividend, attach it to 98 and continue: 980 / 721

Moving on to step 8:
721 goes into 980 1 times with a remainder of 259.
Write down 1 as next digit of the result. 
Result so far: 138621.0
If we take 721 away from 980, we end up with 259.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

On to step 9:
721 can be fit into 2590 3 times, resulting in a remainder of 427.
Use 3 as the next digit of our solution. 
Result so far: 138621.3
If we subtract 2163 from 2590, we get 427.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4270, and continue the process.

On to step 10:
If we divide 4270 by 721, we get 5 and a remainder of 665.
The next digit of our result is 5. 
Result so far: 138621.35
Subtracting 3605 from 4270 leaves us with 665.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6650, and continue the process.

Moving on to step 11:
721 can be fit into 6650 9 times, resulting in a remainder of 161.
Use 9 as the next digit of our solution. 
Result so far: 138621.359
Subtracting 6489 from 6650 leaves us with 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Moving on to step 12:
721 goes into 1610 2 times with a remainder of 168.
The next digit of our result is 2. 
Result so far: 138621.3592
The remainder is 168 after subtracting 1442 from 1610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Moving on to step 13:
721 can be fit into 1680 2 times, resulting in a remainder of 238.
The number 2 becomes the next digit in our result. 
Result so far: 138621.35922
If we subtract 1442 from 1680, we get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

The final outcome is 138621.35922, with a leftover of 0.000238.