32972172 ÷ 726 
We want to figure out the number of times 32972172 can be divided by 726.

Advancing to step 1:
726 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 726

On to step 2:
When dividing 32 by 726, we get 0 with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 32, we get 32.
Grab the next digit (9) from the dividend, add it to 32, then carry on: 329 / 726

Going ahead to step 3:
The number 726 fits into 329 0 times, leaving a remainder of 329.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 329 after subtracting 0 from 329.
Include the next digit (7) from the dividend after 329, then repeat: 3297 / 726

Advancing to step 4:
3297 divided by 726 is 4 with a remainder of 393.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 2904 from 3297 leaves us with 393.
Append the next digit (2) from the dividend to 393 and continue with: 3932 / 726

Moving on to step 5:
3932 divided by 726 is 5 with a remainder of 302.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
If we take 3630 away from 3932, we end up with 302.
Bring next digit (1) of the dividend behind the 302 and repeat the process: 3021 / 726

Step 6:
The number 726 fits into 3021 4 times, leaving a remainder of 117.
The next digit of our result is 4. 
Result so far: 454.0
If we subtract 2904 from 3021, we get 117.
Fetch the next digit (7) from the dividend, attach it to 117 and continue: 1177 / 726

On to step 7:
When dividing 1177 by 726, we get 1 with a remainder of 451.
Put 1 as the next digit of the answer. 
Result so far: 4541.0
If we subtract 726 from 1177, we get 451.
Append the next digit (2) from the dividend to 451 and continue with: 4512 / 726

Advancing to step 8:
When dividing 4512 by 726, we get 6 with a remainder of 156.
Write down 6 as next digit of the result. 
Result so far: 45416.0
Subtract 4356 from 4512 to get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

On to step 9:
The number 726 fits into 1560 2 times, leaving a remainder of 108.
The number 2 becomes the next digit in our result. 
Result so far: 45416.2
If we subtract 1452 from 1560, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Going ahead to step 10:
726 goes into 1080 1 times with a remainder of 354.
The next digit of our result is 1. 
Result so far: 45416.21
The remainder is 354 after subtracting 726 from 1080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Let's proceed to step 11:
When dividing 3540 by 726, we get 4 with a remainder of 636.
Record the quotient 4 as the next digit in the result. 
Result so far: 45416.214
Deduct 2904 from 3540 and we're left with 636.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6360, and continue the process.

On to step 12:
The number 726 fits into 6360 8 times, leaving a remainder of 552.
Use 8 as the next digit of our solution. 
Result so far: 45416.2148
Subtracting 5808 from 6360 leaves us with 552.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

Moving on to step 13:
726 can be fit into 5520 7 times, resulting in a remainder of 438.
Put 7 as the next digit of the answer. 
Result so far: 45416.21487
Deduct 5082 from 5520 and we're left with 438.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

Advancing to step 14:
If we divide 4380 by 726, we get 6 and a remainder of 24.
The next digit of our result is 6. 
Result so far: 45416.214876
The remainder is 24 after subtracting 4356 from 4380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 15:
240 divided by 726 is 0 with a remainder of 240.
Record the quotient 0 as the next digit in the result. 
Result so far: 45416.214876
The remainder is 240 after subtracting 0 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Let's proceed to step 16:
If we divide 2400 by 726, we get 3 and a remainder of 222.
Record the quotient 3 as the next digit in the result. 
Result so far: 45416.21487603
If we take 2178 away from 2400, we end up with 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

The quotient of the division is 45416.21487603, and the remainder is 2.22e-07.