We look at the division of 970040 by 72 
We want to figure out the number of times 970040 can be divided by 72.

Advancing to step 1:
72 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 72

Let's proceed to step 2:
If we divide 97 by 72, we get 1 and a remainder of 25.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 72 from 97 and we're left with 25.
Bring next digit (0) of the dividend behind the 25 and repeat the process: 250 / 72

On to step 3:
When dividing 250 by 72, we get 3 with a remainder of 34.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we take 216 away from 250, we end up with 34.
Append the next digit (0) from the dividend to 34 and continue with: 340 / 72

Going ahead to step 4:
The number 72 fits into 340 4 times, leaving a remainder of 52.
Write down 4 as next digit of the result. 
Result so far: 134.0
If we subtract 288 from 340, we get 52.
Take the next digit (4) from the dividend and append it to 52, then repeat: 524 / 72

On to step 5:
When dividing 524 by 72, we get 7 with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 1347.0
If we subtract 504 from 524, we get 20.
Append the next digit (0) from the dividend to 20 and continue with: 200 / 72

Advancing to step 6:
If we divide 200 by 72, we get 2 and a remainder of 56.
Use 2 as the next digit of our solution. 
Result so far: 13472.0
Subtract 144 from 200 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 7:
The number 72 fits into 560 7 times, leaving a remainder of 56.
Write down 7 as next digit of the result. 
Result so far: 13472.7
If we take 504 away from 560, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 8:
72 goes into 560 7 times with a remainder of 56.
The number 7 becomes the next digit in our result. 
Result so far: 13472.77
Deduct 504 from 560 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

After the division, we end up with 13472.77 and a remainder of 0.056.