We divide 71732748 by 326
Our goal is to divide 71732748 by 326.

On to step 1:
326 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 326

Going ahead to step 2:
326 can be fit into 71 0 times, resulting in a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Bring next digit (7) of the dividend behind the 71 and repeat the process: 717 / 326

On to step 3:
When dividing 717 by 326, we get 2 with a remainder of 65.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 652 from 717 and we're left with 65.
Fetch the next digit (3) from the dividend, attach it to 65 and continue: 653 / 326

Advancing to step 4:
653 divided by 326 is 2 with a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Subtract 652 from 653 to get 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 326

On to step 5:
If we divide 12 by 326, we get 0 and a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 220.0
If we subtract 0 from 12, we get 12.
Bring next digit (7) of the dividend behind the 12 and repeat the process: 127 / 326

Step 6:
326 can be fit into 127 0 times, resulting in a remainder of 127.
Record the quotient 0 as the next digit in the result. 
Result so far: 2200.0
Subtracting 0 from 127 leaves us with 127.
Fetch the next digit (4) from the dividend, attach it to 127 and continue: 1274 / 326

Advancing to step 7:
When dividing 1274 by 326, we get 3 with a remainder of 296.
Write down 3 as next digit of the result. 
Result so far: 22003.0
Subtracting 978 from 1274 leaves us with 296.
Take the next digit (8) from the dividend and append it to 296, then repeat: 2968 / 326

Let's proceed to step 8:
The number 326 fits into 2968 9 times, leaving a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 220039.0
Deduct 2934 from 2968 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 9:
If we divide 340 by 326, we get 1 and a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 220039.1
The remainder is 14 after subtracting 326 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
The number 326 fits into 140 0 times, leaving a remainder of 140.
Record the quotient 0 as the next digit in the result. 
Result so far: 220039.1
Subtracting 0 from 140 leaves us 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.

On to step 11:
326 goes into 1400 4 times with a remainder of 96.
The number 4 becomes the next digit in our result. 
Result so far: 220039.104
Subtract 1304 from 1400 to get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 12:
960 divided by 326 is 2 with a remainder of 308.
Use 2 as the next digit of our solution. 
Result so far: 220039.1042
Subtract 652 from 960 to get 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

On to step 13:
If we divide 3080 by 326, we get 9 and a remainder of 146.
Write down 9 as next digit of the result. 
Result so far: 220039.10429
If we subtract 2934 from 3080, we get 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Moving on to step 14:
1460 divided by 326 is 4 with a remainder of 156.
Put 4 as the next digit of the answer. 
Result so far: 220039.104294
If we take 1304 away from 1460, we end up with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Moving on to step 15:
326 can be fit into 1560 4 times, resulting in a remainder of 256.
Put 4 as the next digit of the answer. 
Result so far: 220039.1042944
Deduct 1304 from 1560 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

In conclusion, the division gives 220039.1042944 with a balance of 2.56e-06.