72159000 ÷ 524 
We want to figure out the number of times 72159000 can be divided by 524.

On to step 1:
When dividing 7 by 524, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 524

Going ahead to step 2:
The number 524 fits into 72 0 times, leaving 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.
Append the next digit (1) from the dividend to 72 and continue with: 721 / 524

Step 3:
721 divided by 524 is 1 with a remainder of 197.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 197 after subtracting 524 from 721.
Grab the next digit (5) from the dividend, add it to 197, then carry on: 1975 / 524

Moving on to step 4:
524 goes into 1975 3 times with a remainder of 403.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we take 1572 away from 1975, we end up with 403.
Include the next digit (9) from the dividend after 403, then repeat: 4039 / 524

Going ahead to step 5:
When dividing 4039 by 524, we get 7 with a remainder of 371.
Record the quotient 7 as the next digit in the result. 
Result so far: 137.0
Subtracting 3668 from 4039 leaves us with 371.
Take the next digit (0) from the dividend and append it to 371, then repeat: 3710 / 524

Step 6:
3710 divided by 524 is 7 with a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 1377.0
Subtracting 3668 from 3710 leaves us with 42.
Bring next digit (0) of the dividend behind the 42 and repeat the process: 420 / 524

Moving on to step 7:
The number 524 fits into 420 0 times, leaving a remainder of 420.
Put 0 as the next digit of the answer. 
Result so far: 13770.0
Subtract 0 from 420 to get 420.
Include the next digit (0) from the dividend after 420, then repeat: 4200 / 524

Let's proceed to step 8:
When dividing 4200 by 524, we get 8 with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 137708.0
If we subtract 4192 from 4200, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
When dividing 80 by 524, we get 0 with a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 137708.0
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 10:
If we divide 800 by 524, we get 1 and a remainder of 276.
The next digit of our result is 1. 
Result so far: 137708.01
Subtract 524 from 800 to get 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

On to step 11:
If we divide 2760 by 524, we get 5 and a remainder of 140.
The next digit of our result is 5. 
Result so far: 137708.015
If we take 2620 away from 2760, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 12:
The number 524 fits into 1400 2 times, leaving a remainder of 352.
Use 2 as the next digit of our solution. 
Result so far: 137708.0152
If we take 1048 away from 1400, we end up with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

Going ahead to step 13:
If we divide 3520 by 524, we get 6 and a remainder of 376.
Write down 6 as next digit of the result. 
Result so far: 137708.01526
Subtract 3144 from 3520 to get 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Step 14:
The number 524 fits into 3760 7 times, leaving a remainder of 92.
The number 7 becomes the next digit in our result. 
Result so far: 137708.015267
Subtracting 3668 from 3760 leaves us with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 15:
524 can be fit into 920 1 times, resulting in a remainder of 396.
Record the quotient 1 as the next digit in the result. 
Result so far: 137708.0152671
If we subtract 524 from 920, we get 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Step 16:
3960 divided by 524 is 7 with a remainder of 292.
Record the quotient 7 as the next digit in the result. 
Result so far: 137708.01526717
If we take 3668 away from 3960, we end up with 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

After the division, we end up with 137708.01526717 and a remainder of 2.92e-07.