We look at the division of 67411972 by 726 
We're looking to find how many times 726 goes into 67411972.

Advancing to step 1:
When dividing 6 by 726, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 726

On to step 2:
When dividing 67 by 726, we get 0 with a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 67, we get 67.
Fetch the next digit (4) from the dividend, attach it to 67 and continue: 674 / 726

Going ahead to step 3:
The number 726 fits into 674 0 times, leaving a remainder of 674.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 674 after subtracting 0 from 674.
Append the next digit (1) from the dividend to 674 and continue with: 6741 / 726

Let's proceed to step 4:
When dividing 6741 by 726, we get 9 with a remainder of 207.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtracting 6534 from 6741 leaves us with 207.
Include the next digit (1) from the dividend after 207, then repeat: 2071 / 726

On to step 5:
If we divide 2071 by 726, we get 2 and a remainder of 619.
The next digit of our result is 2. 
Result so far: 92.0
Deduct 1452 from 2071 and we're left with 619.
Grab the next digit (9) from the dividend, add it to 619, then carry on: 6199 / 726

Going ahead to step 6:
When dividing 6199 by 726, we get 8 with a remainder of 391.
The number 8 becomes the next digit in our result. 
Result so far: 928.0
Subtracting 5808 from 6199 leaves us with 391.
Grab the next digit (7) from the dividend, add it to 391, then carry on: 3917 / 726

Advancing to step 7:
If we divide 3917 by 726, we get 5 and a remainder of 287.
Use 5 as the next digit of our solution. 
Result so far: 9285.0
The remainder is 287 after subtracting 3630 from 3917.
Include the next digit (2) from the dividend after 287, then repeat: 2872 / 726

Step 8:
726 goes into 2872 3 times with a remainder of 694.
The next digit of our result is 3. 
Result so far: 92853.0
If we subtract 2178 from 2872, we get 694.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

On to step 9:
The number 726 fits into 6940 9 times, leaving a remainder of 406.
Write down 9 as next digit of the result. 
Result so far: 92853.9
If we take 6534 away from 6940, we end up with 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Advancing to step 10:
The number 726 fits into 4060 5 times, leaving a remainder of 430.
Write down 5 as next digit of the result. 
Result so far: 92853.95
Subtracting 3630 from 4060 leaves us with 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Moving on to step 11:
726 goes into 4300 5 times with a remainder of 670.
Use 5 as the next digit of our solution. 
Result so far: 92853.955
If we take 3630 away from 4300, we end up with 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6700, and continue the process.

The final outcome is 92853.955, with a leftover of 0.067.