We divide 55400999 by 728
Our goal is to divide 55400999 by 728.

Advancing to step 1:
When dividing 5 by 728, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (5) from the dividend after 5, then repeat: 55 / 728

Moving on to step 2:
When dividing 55 by 728, we get 0 with a remainder of 55.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 55 after subtracting 0 from 55.
Grab the next digit (4) from the dividend, add it to 55, then carry on: 554 / 728

Let's proceed to step 3:
When dividing 554 by 728, we get 0 with a remainder of 554.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 554 and we're left with 554.
Take the next digit (0) from the dividend and append it to 554, then repeat: 5540 / 728

On to step 4:
The number 728 fits into 5540 7 times, leaving a remainder of 444.
The next digit of our result is 7. 
Result so far: 7.0
Subtract 5096 from 5540 to get 444.
Fetch the next digit (0) from the dividend, attach it to 444 and continue: 4440 / 728

Going ahead to step 5:
The number 728 fits into 4440 6 times, leaving a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 76.0
If we take 4368 away from 4440, we end up with 72.
Fetch the next digit (9) from the dividend, attach it to 72 and continue: 729 / 728

Moving on to step 6:
729 divided by 728 is 1 with a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 761.0
If we take 728 away from 729, we end up with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 728

Going ahead to step 7:
19 divided by 728 is 0 with a remainder of 19.
The next digit of our result is 0. 
Result so far: 7610.0
Deduct 0 from 19 and we're left with 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 728

Step 8:
199 divided by 728 is 0 with a remainder of 199.
Put 0 as the next digit of the answer. 
Result so far: 76100.0
If we take 0 away from 199, we end up with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Step 9:
728 can be fit into 1990 2 times, resulting in a remainder of 534.
The next digit of our result is 2. 
Result so far: 76100.2
Subtracting 1456 from 1990 leaves us with 534.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5340, and continue the process.

Advancing to step 10:
If we divide 5340 by 728, we get 7 and a remainder of 244.
Put 7 as the next digit of the answer. 
Result so far: 76100.27
If we subtract 5096 from 5340, we get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Moving on to step 11:
2440 divided by 728 is 3 with a remainder of 256.
Put 3 as the next digit of the answer. 
Result so far: 76100.273
Subtracting 2184 from 2440 leaves us with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Going ahead to step 12:
728 goes into 2560 3 times with a remainder of 376.
The next digit of our result is 3. 
Result so far: 76100.2733
If we take 2184 away from 2560, we end up with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

The final result is 76100.2733 with a remainder of 0.00376.