We're dividing 30726538 by 659 
Our goal is to divide 30726538 by 659.

Going ahead to step 1:
When dividing 3 by 659, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (0) from the dividend after 3, then repeat: 30 / 659

Advancing to step 2:
When dividing 30 by 659, we get 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 30, we get 30.
Fetch the next digit (7) from the dividend, attach it to 30 and continue: 307 / 659

Step 3:
659 can be fit into 307 0 times, resulting in a remainder of 307.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 307, we get 307.
Grab the next digit (2) from the dividend, add it to 307, then carry on: 3072 / 659

Step 4:
When dividing 3072 by 659, we get 4 with a remainder of 436.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we subtract 2636 from 3072, we get 436.
Include the next digit (6) from the dividend after 436, then repeat: 4366 / 659

Moving on to step 5:
659 goes into 4366 6 times with a remainder of 412.
The next digit of our result is 6. 
Result so far: 46.0
Deduct 3954 from 4366 and we're left with 412.
Include the next digit (5) from the dividend after 412, then repeat: 4125 / 659

Going ahead to step 6:
659 goes into 4125 6 times with a remainder of 171.
Write down 6 as next digit of the result. 
Result so far: 466.0
If we subtract 3954 from 4125, we get 171.
Include the next digit (3) from the dividend after 171, then repeat: 1713 / 659

Moving on to step 7:
If we divide 1713 by 659, we get 2 and a remainder of 395.
Write down 2 as next digit of the result. 
Result so far: 4662.0
Subtracting 1318 from 1713 leaves us with 395.
Take the next digit (8) from the dividend and append it to 395, then repeat: 3958 / 659

Let's proceed to step 8:
659 can be fit into 3958 6 times, resulting in a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 46626.0
Subtracting 3954 from 3958 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
If we divide 40 by 659, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 46626.0
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
659 can be fit into 400 0 times, resulting in a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 46626.0
Subtracting 0 from 400 leaves us with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final result is 46626.0 with a remainder of 0.4.