We look at the division of 72496099 by 523 
We want to divide 72496099 by 523.

Advancing to step 1:
If we divide 7 by 523, we get 0 and a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 523

Moving on to step 2:
If we divide 72 by 523, we get 0 and a remainder of 72.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 72 and we're left with 72.
Take the next digit (4) from the dividend and append it to 72, then repeat: 724 / 523

Let's proceed to step 3:
523 can be fit into 724 1 times, resulting in a remainder of 201.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 523 from 724 and we're left with 201.
Fetch the next digit (9) from the dividend, attach it to 201 and continue: 2019 / 523

On to step 4:
If we divide 2019 by 523, we get 3 and a remainder of 450.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtract 1569 from 2019 to get 450.
Include the next digit (6) from the dividend after 450, then repeat: 4506 / 523

Going ahead to step 5:
When dividing 4506 by 523, we get 8 with a remainder of 322.
The next digit of our result is 8. 
Result so far: 138.0
Deduct 4184 from 4506 and we're left with 322.
Append the next digit (0) from the dividend to 322 and continue with: 3220 / 523

Moving on to step 6:
When dividing 3220 by 523, we get 6 with a remainder of 82.
The number 6 becomes the next digit in our result. 
Result so far: 1386.0
If we subtract 3138 from 3220, we get 82.
Grab the next digit (9) from the dividend, add it to 82, then carry on: 829 / 523

Let's proceed to step 7:
523 goes into 829 1 times with a remainder of 306.
Use 1 as the next digit of our solution. 
Result so far: 13861.0
The remainder is 306 after subtracting 523 from 829.
Include the next digit (9) from the dividend after 306, then repeat: 3069 / 523

Going ahead to step 8:
523 can be fit into 3069 5 times, resulting in a remainder of 454.
The next digit of our result is 5. 
Result so far: 138615.0
Subtracting 2615 from 3069 leaves us with 454.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Advancing to step 9:
If we divide 4540 by 523, we get 8 and a remainder of 356.
The number 8 becomes the next digit in our result. 
Result so far: 138615.8
If we take 4184 away from 4540, we end up with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

Advancing to step 10:
The number 523 fits into 3560 6 times, leaving a remainder of 422.
Use 6 as the next digit of our solution. 
Result so far: 138615.86
Subtracting 3138 from 3560 leaves us with 422.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4220, and continue the process.

Let's proceed to step 11:
523 goes into 4220 8 times with a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 138615.868
Subtracting 4184 from 4220 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 12:
The number 523 fits into 360 0 times, leaving a remainder of 360.
The next digit of our result is 0. 
Result so far: 138615.868
The remainder is 360 after subtracting 0 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Advancing to step 13:
523 goes into 3600 6 times with a remainder of 462.
Use 6 as the next digit of our solution. 
Result so far: 138615.86806
If we take 3138 away from 3600, we end up with 462.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

On to step 14:
4620 divided by 523 is 8 with a remainder of 436.
Put 8 as the next digit of the answer. 
Result so far: 138615.868068
If we subtract 4184 from 4620, we get 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Let's proceed to step 15:
523 goes into 4360 8 times with a remainder of 176.
Put 8 as the next digit of the answer. 
Result so far: 138615.8680688
Deduct 4184 from 4360 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

After the division, we end up with 138615.8680688 and a remainder of 1.76e-06.