17712273 ÷ 738 
We want to divide 17712273 by 738.

Moving on to step 1:
If we divide 1 by 738, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 738

Moving on to step 2:
738 goes into 17 0 times with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 17 and we're left with 17.
Grab the next digit (7) from the dividend, add it to 17, then carry on: 177 / 738

Step 3:
If we divide 177 by 738, we get 0 and a remainder of 177.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 177 to get 177.
Grab the next digit (1) from the dividend, add it to 177, then carry on: 1771 / 738

Moving on to step 4:
When dividing 1771 by 738, we get 2 with a remainder of 295.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 1476 from 1771 and we're left with 295.
Append the next digit (2) from the dividend to 295 and continue with: 2952 / 738

Going ahead to step 5:
738 goes into 2952 4 times with a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Deduct 2952 from 2952 and we're left with 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 738

Advancing to step 6:
738 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 240.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 738

On to step 7:
27 divided by 738 is 0 with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 2400.0
If we subtract 0 from 27, we get 27.
Take the next digit (3) from the dividend and append it to 27, then repeat: 273 / 738

Advancing to step 8:
If we divide 273 by 738, we get 0 and a remainder of 273.
Record the quotient 0 as the next digit in the result. 
Result so far: 24000.0
If we take 0 away from 273, we end up with 273.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2730, and continue the process.

Advancing to step 9:
738 can be fit into 2730 3 times, resulting in a remainder of 516.
Write down 3 as next digit of the result. 
Result so far: 24000.3
Subtract 2214 from 2730 to get 516.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5160, and continue the process.

Step 10:
738 goes into 5160 6 times with a remainder of 732.
The next digit of our result is 6. 
Result so far: 24000.36
Subtracting 4428 from 5160 leaves us with 732.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7320, and continue the process.

Going ahead to step 11:
738 goes into 7320 9 times with a remainder of 678.
Write down 9 as next digit of the result. 
Result so far: 24000.369
Deduct 6642 from 7320 and we're left with 678.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6780, and continue the process.

Step 12:
If we divide 6780 by 738, we get 9 and a remainder of 138.
Put 9 as the next digit of the answer. 
Result so far: 24000.3699
If we subtract 6642 from 6780, we get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

The final result is 24000.3699 with a remainder of 0.00138.