72301294 ÷ 428 
Our goal is to divide 72301294 by 428.

Step 1:
428 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 428

Moving on to step 2:
428 can be fit into 72 0 times, resulting in 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.
Take the next digit (3) from the dividend and append it to 72, then repeat: 723 / 428

Going ahead to step 3:
The number 428 fits into 723 1 times, leaving a remainder of 295.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 295 after subtracting 428 from 723.
Append the next digit (0) from the dividend to 295 and continue with: 2950 / 428

Moving on to step 4:
If we divide 2950 by 428, we get 6 and a remainder of 382.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtract 2568 from 2950 to get 382.
Append the next digit (1) from the dividend to 382 and continue with: 3821 / 428

On to step 5:
The number 428 fits into 3821 8 times, leaving a remainder of 397.
Put 8 as the next digit of the answer. 
Result so far: 168.0
Subtracting 3424 from 3821 leaves us with 397.
Include the next digit (2) from the dividend after 397, then repeat: 3972 / 428

Let's proceed to step 6:
3972 divided by 428 is 9 with a remainder of 120.
Put 9 as the next digit of the answer. 
Result so far: 1689.0
Subtract 3852 from 3972 to get 120.
Bring next digit (9) of the dividend behind the 120 and repeat the process: 1209 / 428

Step 7:
The number 428 fits into 1209 2 times, leaving a remainder of 353.
Record the quotient 2 as the next digit in the result. 
Result so far: 16892.0
Deduct 856 from 1209 and we're left with 353.
Take the next digit (4) from the dividend and append it to 353, then repeat: 3534 / 428

Moving on to step 8:
3534 divided by 428 is 8 with a remainder of 110.
The number 8 becomes the next digit in our result. 
Result so far: 168928.0
Subtract 3424 from 3534 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Going ahead to step 9:
428 can be fit into 1100 2 times, resulting in a remainder of 244.
Use 2 as the next digit of our solution. 
Result so far: 168928.2
Subtract 856 from 1100 to get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Advancing to step 10:
When dividing 2440 by 428, we get 5 with a remainder of 300.
Write down 5 as next digit of the result. 
Result so far: 168928.25
The remainder is 300 after subtracting 2140 from 2440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Let's proceed to step 11:
428 goes into 3000 7 times with a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 168928.257
Subtract 2996 from 3000 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 12:
428 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 168928.257
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 13:
400 divided by 428 is 0 with a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 168928.257
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final outcome is 168928.257, with a leftover of 0.0004.