276723 divided by 72 
We want to figure out the number of times 276723 can be divided by 72.

Let's proceed to step 1:
If we divide 2 by 72, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 72

Advancing to step 2:
27 divided by 72 is 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 72

On to step 3:
72 goes into 276 3 times with a remainder of 60.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 60 after subtracting 216 from 276.
Include the next digit (7) from the dividend after 60, then repeat: 607 / 72

Going ahead to step 4:
When dividing 607 by 72, we get 8 with a remainder of 31.
Record the quotient 8 as the next digit in the result. 
Result so far: 38.0
The remainder is 31 after subtracting 576 from 607.
Append the next digit (2) from the dividend to 31 and continue with: 312 / 72

Let's proceed to step 5:
72 goes into 312 4 times with a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 384.0
The remainder is 24 after subtracting 288 from 312.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 72

Moving on to step 6:
72 can be fit into 243 3 times, resulting in a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 3843.0
The remainder is 27 after subtracting 216 from 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 7:
72 goes into 270 3 times with a remainder of 54.
The next digit of our result is 3. 
Result so far: 3843.3
Deduct 216 from 270 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 8:
72 goes into 540 7 times with a remainder of 36.
The next digit of our result is 7. 
Result so far: 3843.37
Subtract 504 from 540 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 9:
The number 72 fits into 360 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 3843.375
Deduct 360 from 360 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
72 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3843.375
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
The number 72 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3843.375
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 3843.375 and a remainder of 0.0.