We look at the division of 865973 by 72 
We want to figure out the number of times 865973 can be divided by 72.

Advancing to step 1:
If we divide 8 by 72, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 72

On to step 2:
When dividing 86 by 72, we get 1 with a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 72 from 86 and we're left with 14.
Take the next digit (5) from the dividend and append it to 14, then repeat: 145 / 72

Moving on to step 3:
When dividing 145 by 72, we get 2 with a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 144 from 145 and we're left with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 72

Step 4:
19 divided by 72 is 0 with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 120.0
Subtract 0 from 19 to get 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 72

Advancing to step 5:
197 divided by 72 is 2 with a remainder of 53.
The next digit of our result is 2. 
Result so far: 1202.0
Deduct 144 from 197 and we're left with 53.
Grab the next digit (3) from the dividend, add it to 53, then carry on: 533 / 72

Step 6:
72 goes into 533 7 times with a remainder of 29.
Use 7 as the next digit of our solution. 
Result so far: 12027.0
Deduct 504 from 533 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 7:
The number 72 fits into 290 4 times, leaving a remainder of 2.
Use 4 as the next digit of our solution. 
Result so far: 12027.4
If we take 288 away from 290, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 8:
72 can be fit into 20 0 times, resulting in a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 12027.4
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
When dividing 200 by 72, we get 2 with a remainder of 56.
Put 2 as the next digit of the answer. 
Result so far: 12027.402
Subtract 144 from 200 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 10:
When dividing 560 by 72, we get 7 with a remainder of 56.
Use 7 as the next digit of our solution. 
Result so far: 12027.4027
The remainder is 56 after subtracting 504 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 11:
560 divided by 72 is 7 with a remainder of 56.
The next digit of our result is 7. 
Result so far: 12027.40277
If we take 504 away from 560, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Our division results in 12027.40277 with a remaining 5.6e-05.