We look at the division of 72938510 by 971 
We want to figure out the number of times 72938510 can be divided by 971.

Advancing to step 1:
971 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 971

Going ahead to step 2:
The number 971 fits into 72 0 times, leaving a remainder of 72.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 72 to get 72.
Take the next digit (9) from the dividend and append it to 72, then repeat: 729 / 971

Moving on to step 3:
The number 971 fits into 729 0 times, leaving a remainder of 729.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 729 leaves us with 729.
Grab the next digit (3) from the dividend, add it to 729, then carry on: 7293 / 971

On to step 4:
971 goes into 7293 7 times with a remainder of 496.
The next digit of our result is 7. 
Result so far: 7.0
Subtracting 6797 from 7293 leaves us with 496.
Grab the next digit (8) from the dividend, add it to 496, then carry on: 4968 / 971

Let's proceed to step 5:
If we divide 4968 by 971, we get 5 and a remainder of 113.
Use 5 as the next digit of our solution. 
Result so far: 75.0
Deduct 4855 from 4968 and we're left with 113.
Bring next digit (5) of the dividend behind the 113 and repeat the process: 1135 / 971

Step 6:
1135 divided by 971 is 1 with a remainder of 164.
The number 1 becomes the next digit in our result. 
Result so far: 751.0
If we take 971 away from 1135, we end up with 164.
Append the next digit (1) from the dividend to 164 and continue with: 1641 / 971

Moving on to step 7:
1641 divided by 971 is 1 with a remainder of 670.
Record the quotient 1 as the next digit in the result. 
Result so far: 7511.0
Deduct 971 from 1641 and we're left with 670.
Append the next digit (0) from the dividend to 670 and continue with: 6700 / 971

Moving on to step 8:
When dividing 6700 by 971, we get 6 with a remainder of 874.
The number 6 becomes the next digit in our result. 
Result so far: 75116.0
Deduct 5826 from 6700 and we're left with 874.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8740, and continue the process.

Advancing to step 9:
If we divide 8740 by 971, we get 9 and a remainder of 1.
Put 9 as the next digit of the answer. 
Result so far: 75116.9
Subtract 8739 from 8740 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.

Going ahead to step 10:
10 divided by 971 is 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 75116.9
Deduct 0 from 10 and we're left 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.

On to step 11:
971 goes into 100 0 times with a remainder of 100.
Write down 0 as next digit of the result. 
Result so far: 75116.9
If we take 0 away from 100, we end up with 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 75116.9, with a leftover of 0.01.