We look at the division of 726713 by 92 
We want to divide 726713 by 92.

Moving on to step 1:
92 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 92

Moving on to step 2:
92 goes into 72 0 times with a remainder of 72.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 72 after subtracting 0 from 72.
Bring next digit (6) of the dividend behind the 72 and repeat the process: 726 / 92

On to step 3:
If we divide 726 by 92, we get 7 and a remainder of 82.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 644 from 726 and we're left with 82.
Append the next digit (7) from the dividend to 82 and continue with: 827 / 92

On to step 4:
92 can be fit into 827 8 times, resulting in a remainder of 91.
The next digit of our result is 8. 
Result so far: 78.0
If we take 736 away from 827, we end up with 91.
Bring next digit (1) of the dividend behind the 91 and repeat the process: 911 / 92

Step 5:
If we divide 911 by 92, we get 9 and a remainder of 83.
Put 9 as the next digit of the answer. 
Result so far: 789.0
The remainder is 83 after subtracting 828 from 911.
Append the next digit (3) from the dividend to 83 and continue with: 833 / 92

Moving on to step 6:
The number 92 fits into 833 9 times, leaving a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 7899.0
If we subtract 828 from 833, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
If we divide 50 by 92, we get 0 and a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 7899.0
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 8:
92 goes into 500 5 times with a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 7899.05
Subtract 460 from 500 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
The number 92 fits into 400 4 times, leaving a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 7899.054
Deduct 368 from 400 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 10:
The number 92 fits into 320 3 times, leaving a remainder of 44.
Write down 3 as next digit of the result. 
Result so far: 7899.0543
Deduct 276 from 320 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 11:
92 can be fit into 440 4 times, resulting in a remainder of 72.
Put 4 as the next digit of the answer. 
Result so far: 7899.05434
Deduct 368 from 440 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 12:
92 goes into 720 7 times with a remainder of 76.
Record the quotient 7 as the next digit in the result. 
Result so far: 7899.054347
If we subtract 644 from 720, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 13:
92 goes into 760 8 times with a remainder of 24.
The number 8 becomes the next digit in our result. 
Result so far: 7899.0543478
If we take 736 away from 760, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 14:
If we divide 240 by 92, we get 2 and a remainder of 56.
Record the quotient 2 as the next digit in the result. 
Result so far: 7899.05434782
Deduct 184 from 240 and we're left 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.

After the division, we end up with 7899.05434782 and a remainder of 5.6e-08.