We look at the division of 86073215 by 726 
We want to figure out the number of times 86073215 can be divided by 726.

On to step 1:
726 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 726

Let's proceed to step 2:
If we divide 86 by 726, we get 0 and a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Grab the next digit (0) from the dividend, add it to 86, then carry on: 860 / 726

Moving on to step 3:
860 divided by 726 is 1 with a remainder of 134.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 726 away from 860, we end up with 134.
Take the next digit (7) from the dividend and append it to 134, then repeat: 1347 / 726

On to step 4:
1347 divided by 726 is 1 with a remainder of 621.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we take 726 away from 1347, we end up with 621.
Include the next digit (3) from the dividend after 621, then repeat: 6213 / 726

Step 5:
6213 divided by 726 is 8 with a remainder of 405.
Use 8 as the next digit of our solution. 
Result so far: 118.0
The remainder is 405 after subtracting 5808 from 6213.
Bring next digit (2) of the dividend behind the 405 and repeat the process: 4052 / 726

On to step 6:
If we divide 4052 by 726, we get 5 and a remainder of 422.
Put 5 as the next digit of the answer. 
Result so far: 1185.0
Subtract 3630 from 4052 to get 422.
Bring next digit (1) of the dividend behind the 422 and repeat the process: 4221 / 726

Advancing to step 7:
When dividing 4221 by 726, we get 5 with a remainder of 591.
Write down 5 as next digit of the result. 
Result so far: 11855.0
Deduct 3630 from 4221 and we're left with 591.
Append the next digit (5) from the dividend to 591 and continue with: 5915 / 726

Going ahead to step 8:
726 goes into 5915 8 times with a remainder of 107.
Use 8 as the next digit of our solution. 
Result so far: 118558.0
If we take 5808 away from 5915, we end up with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Advancing to step 9:
1070 divided by 726 is 1 with a remainder of 344.
Record the quotient 1 as the next digit in the result. 
Result so far: 118558.1
If we take 726 away from 1070, we end up with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

On to step 10:
726 can be fit into 3440 4 times, resulting in a remainder of 536.
Use 4 as the next digit of our solution. 
Result so far: 118558.14
Deduct 2904 from 3440 and we're left with 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

On to step 11:
The number 726 fits into 5360 7 times, leaving a remainder of 278.
Write down 7 as next digit of the result. 
Result so far: 118558.147
Deduct 5082 from 5360 and we're left with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Advancing to step 12:
The number 726 fits into 2780 3 times, leaving a remainder of 602.
The number 3 becomes the next digit in our result. 
Result so far: 118558.1473
Deduct 2178 from 2780 and we're left with 602.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6020, and continue the process.

Moving on to step 13:
When dividing 6020 by 726, we get 8 with a remainder of 212.
Use 8 as the next digit of our solution. 
Result so far: 118558.14738
Deduct 5808 from 6020 and we're left with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

On to step 14:
726 can be fit into 2120 2 times, resulting in a remainder of 668.
The number 2 becomes the next digit in our result. 
Result so far: 118558.147382
If we take 1452 away from 2120, we end up with 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

Step 15:
6680 divided by 726 is 9 with a remainder of 146.
Record the quotient 9 as the next digit in the result. 
Result so far: 118558.1473829
Subtract 6534 from 6680 to 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.

Step 16:
If we divide 1460 by 726, we get 2 and a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 118558.14738292
If we subtract 1452 from 1460, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The quotient of the division is 118558.14738292, and the remainder is 8e-09.