We look at the division of 7263927 by 401 
We're looking to find how many times 401 goes into 7263927.

Advancing to step 1:
401 can be fit into 7 0 times, resulting in 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.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 401

Moving on to step 2:
401 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.
Bring next digit (6) of the dividend behind the 72 and repeat the process: 726 / 401

Advancing to step 3:
401 goes into 726 1 times with a remainder of 325.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 401 from 726 to get 325.
Append the next digit (3) from the dividend to 325 and continue with: 3253 / 401

Step 4:
If we divide 3253 by 401, we get 8 and a remainder of 45.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
If we subtract 3208 from 3253, we get 45.
Fetch the next digit (9) from the dividend, attach it to 45 and continue: 459 / 401

Advancing to step 5:
401 can be fit into 459 1 times, resulting in a remainder of 58.
Write down 1 as next digit of the result. 
Result so far: 181.0
If we subtract 401 from 459, we get 58.
Take the next digit (2) from the dividend and append it to 58, then repeat: 582 / 401

Step 6:
The number 401 fits into 582 1 times, leaving a remainder of 181.
The next digit of our result is 1. 
Result so far: 1811.0
If we take 401 away from 582, we end up with 181.
Grab the next digit (7) from the dividend, add it to 181, then carry on: 1817 / 401

Step 7:
If we divide 1817 by 401, we get 4 and a remainder of 213.
The next digit of our result is 4. 
Result so far: 18114.0
Subtracting 1604 from 1817 leaves us with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

Moving on to step 8:
401 can be fit into 2130 5 times, resulting in a remainder of 125.
Record the quotient 5 as the next digit in the result. 
Result so far: 18114.5
The remainder is 125 after subtracting 2005 from 2130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Moving on to step 9:
The number 401 fits into 1250 3 times, leaving a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 18114.53
If we take 1203 away from 1250, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 10:
401 goes into 470 1 times with a remainder of 69.
Record the quotient 1 as the next digit in the result. 
Result so far: 18114.531
The remainder is 69 after subtracting 401 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Advancing to step 11:
The number 401 fits into 690 1 times, leaving a remainder of 289.
The number 1 becomes the next digit in our result. 
Result so far: 18114.5311
Deduct 401 from 690 and we're left with 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2890, and continue the process.

Our division results in 18114.5311 with a remaining 0.00289.