We look at the division of 35940146 by 728 
We want to divide 35940146 by 728.

On to step 1:
The number 728 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (5) from the dividend and append it to 3, then repeat: 35 / 728

Let's proceed to step 2:
If we divide 35 by 728, we get 0 and a remainder of 35.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Append the next digit (9) from the dividend to 35 and continue with: 359 / 728

Going ahead to step 3:
359 divided by 728 is 0 with a remainder of 359.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 359 and we're left with 359.
Grab the next digit (4) from the dividend, add it to 359, then carry on: 3594 / 728

Let's proceed to step 4:
The number 728 fits into 3594 4 times, leaving a remainder of 682.
The next digit of our result is 4. 
Result so far: 4.0
If we take 2912 away from 3594, we end up with 682.
Bring next digit (0) of the dividend behind the 682 and repeat the process: 6820 / 728

Advancing to step 5:
When dividing 6820 by 728, we get 9 with a remainder of 268.
The number 9 becomes the next digit in our result. 
Result so far: 49.0
Subtracting 6552 from 6820 leaves us with 268.
Fetch the next digit (1) from the dividend, attach it to 268 and continue: 2681 / 728

Advancing to step 6:
2681 divided by 728 is 3 with a remainder of 497.
The next digit of our result is 3. 
Result so far: 493.0
Subtract 2184 from 2681 to get 497.
Take the next digit (4) from the dividend and append it to 497, then repeat: 4974 / 728

Going ahead to step 7:
When dividing 4974 by 728, we get 6 with a remainder of 606.
The number 6 becomes the next digit in our result. 
Result so far: 4936.0
Subtract 4368 from 4974 to get 606.
Grab the next digit (6) from the dividend, add it to 606, then carry on: 6066 / 728

Advancing to step 8:
6066 divided by 728 is 8 with a remainder of 242.
The next digit of our result is 8. 
Result so far: 49368.0
Subtract 5824 from 6066 to get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Moving on to step 9:
If we divide 2420 by 728, we get 3 and a remainder of 236.
Put 3 as the next digit of the answer. 
Result so far: 49368.3
Subtract 2184 from 2420 to get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Step 10:
If we divide 2360 by 728, we get 3 and a remainder of 176.
Write down 3 as next digit of the result. 
Result so far: 49368.33
If we subtract 2184 from 2360, we get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

The final result is 49368.33 with a remainder of 0.176.