We look at the division of 19162771 by 726 
Let's see how many times 726 fits into 19162771.

Advancing to step 1:
The number 726 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 726

Let's proceed to step 2:
726 goes into 19 0 times with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 19 leaves us with 19.
Append the next digit (1) from the dividend to 19 and continue with: 191 / 726

Moving on to step 3:
726 goes into 191 0 times with a remainder of 191.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 191 and we're left with 191.
Include the next digit (6) from the dividend after 191, then repeat: 1916 / 726

On to step 4:
726 can be fit into 1916 2 times, resulting in a remainder of 464.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 1452 from 1916 and we're left with 464.
Append the next digit (2) from the dividend to 464 and continue with: 4642 / 726

On to step 5:
726 can be fit into 4642 6 times, resulting in a remainder of 286.
Record the quotient 6 as the next digit in the result. 
Result so far: 26.0
If we take 4356 away from 4642, we end up with 286.
Grab the next digit (7) from the dividend, add it to 286, then carry on: 2867 / 726

Going ahead to step 6:
The number 726 fits into 2867 3 times, leaving a remainder of 689.
Record the quotient 3 as the next digit in the result. 
Result so far: 263.0
Subtracting 2178 from 2867 leaves us with 689.
Bring next digit (7) of the dividend behind the 689 and repeat the process: 6897 / 726

Moving on to step 7:
If we divide 6897 by 726, we get 9 and a remainder of 363.
Record the quotient 9 as the next digit in the result. 
Result so far: 2639.0
Subtracting 6534 from 6897 leaves us with 363.
Take the next digit (1) from the dividend and append it to 363, then repeat: 3631 / 726

Going ahead to step 8:
When dividing 3631 by 726, we get 5 with a remainder of 1.
Use 5 as the next digit of our solution. 
Result so far: 26395.0
Subtract 3630 from 3631 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 9:
10 divided by 726 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 26395.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 10:
726 can be fit into 100 0 times, resulting in a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 26395.0
Subtract 0 from 100 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final outcome is 26395.0, with a leftover of 0.1.