We look at the division of 726738 by 28 
Our goal is to divide 726738 by 28.

Advancing to step 1:
7 divided by 28 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 28

Step 2:
28 can be fit into 72 2 times, resulting in a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 56 from 72 leaves us with 16.
Bring next digit (6) of the dividend behind the 16 and repeat the process: 166 / 28

Step 3:
28 goes into 166 5 times with a remainder of 26.
Use 5 as the next digit of our solution. 
Result so far: 25.0
If we subtract 140 from 166, we get 26.
Include the next digit (7) from the dividend after 26, then repeat: 267 / 28

Let's proceed to step 4:
28 goes into 267 9 times with a remainder of 15.
Use 9 as the next digit of our solution. 
Result so far: 259.0
Subtracting 252 from 267 leaves us with 15.
Bring next digit (3) of the dividend behind the 15 and repeat the process: 153 / 28

Moving on to step 5:
The number 28 fits into 153 5 times, leaving a remainder of 13.
The next digit of our result is 5. 
Result so far: 2595.0
Deduct 140 from 153 and we're left with 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 28

Step 6:
When dividing 138 by 28, we get 4 with a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 25954.0
The remainder is 26 after subtracting 112 from 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
260 divided by 28 is 9 with a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 25954.9
Deduct 252 from 260 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 8:
80 divided by 28 is 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 25954.92
The remainder is 24 after subtracting 56 from 80.
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 9:
The number 28 fits into 240 8 times, leaving a remainder of 16.
The next digit of our result is 8. 
Result so far: 25954.928
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
When dividing 160 by 28, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 25954.9285
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 11:
The number 28 fits into 200 7 times, leaving a remainder of 4.
The next digit of our result is 7. 
Result so far: 25954.92857
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 12:
If we divide 40 by 28, we get 1 and a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 25954.928571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 13:
When dividing 120 by 28, we get 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 25954.9285714
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
28 goes into 80 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 25954.92857142
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Our division results in 25954.92857142 with a remaining 2.4e-08.