We're dividing 94271059 by 732 
We want to figure out the number of times 94271059 can be divided by 732.

Moving on to step 1:
732 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 732

On to step 2:
732 can be fit into 94 0 times, resulting in a remainder of 94.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 94 to get 94.
Append the next digit (2) from the dividend to 94 and continue with: 942 / 732

Going ahead to step 3:
If we divide 942 by 732, we get 1 and a remainder of 210.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 732 from 942 leaves us with 210.
Append the next digit (7) from the dividend to 210 and continue with: 2107 / 732

On to step 4:
732 can be fit into 2107 2 times, resulting in a remainder of 643.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 1464 from 2107 to get 643.
Grab the next digit (1) from the dividend, add it to 643, then carry on: 6431 / 732

Step 5:
When dividing 6431 by 732, we get 8 with a remainder of 575.
Put 8 as the next digit of the answer. 
Result so far: 128.0
If we subtract 5856 from 6431, we get 575.
Append the next digit (0) from the dividend to 575 and continue with: 5750 / 732

Step 6:
The number 732 fits into 5750 7 times, leaving a remainder of 626.
Write down 7 as next digit of the result. 
Result so far: 1287.0
Subtracting 5124 from 5750 leaves us with 626.
Include the next digit (5) from the dividend after 626, then repeat: 6265 / 732

Advancing to step 7:
732 goes into 6265 8 times with a remainder of 409.
Write down 8 as next digit of the result. 
Result so far: 12878.0
Subtract 5856 from 6265 to get 409.
Grab the next digit (9) from the dividend, add it to 409, then carry on: 4099 / 732

Going ahead to step 8:
732 can be fit into 4099 5 times, resulting in a remainder of 439.
The number 5 becomes the next digit in our result. 
Result so far: 128785.0
If we take 3660 away from 4099, we end up with 439.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4390, and continue the process.

Step 9:
4390 divided by 732 is 5 with a remainder of 730.
Record the quotient 5 as the next digit in the result. 
Result so far: 128785.5
The remainder is 730 after subtracting 3660 from 4390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

Step 10:
If we divide 7300 by 732, we get 9 and a remainder of 712.
Record the quotient 9 as the next digit in the result. 
Result so far: 128785.59
If we take 6588 away from 7300, we end up with 712.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7120, and continue the process.

Advancing to step 11:
If we divide 7120 by 732, we get 9 and a remainder of 532.
Record the quotient 9 as the next digit in the result. 
Result so far: 128785.599
Deduct 6588 from 7120 and we're left with 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

The final outcome is 128785.599, with a leftover of 0.0532.