We look at the division of 71143219 by 726 
We want to divide 71143219 by 726.

Advancing to step 1:
If we divide 7 by 726, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 726

Step 2:
726 goes into 71 0 times with a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Fetch the next digit (1) from the dividend, attach it to 71 and continue: 711 / 726

On to step 3:
The number 726 fits into 711 0 times, leaving a remainder of 711.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 711 leaves us with 711.
Grab the next digit (4) from the dividend, add it to 711, then carry on: 7114 / 726

Moving on to step 4:
The number 726 fits into 7114 9 times, leaving a remainder of 580.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 6534 from 7114, we get 580.
Grab the next digit (3) from the dividend, add it to 580, then carry on: 5803 / 726

Let's proceed to step 5:
When dividing 5803 by 726, we get 7 with a remainder of 721.
The next digit of our result is 7. 
Result so far: 97.0
The remainder is 721 after subtracting 5082 from 5803.
Take the next digit (2) from the dividend and append it to 721, then repeat: 7212 / 726

Let's proceed to step 6:
If we divide 7212 by 726, we get 9 and a remainder of 678.
The number 9 becomes the next digit in our result. 
Result so far: 979.0
The remainder is 678 after subtracting 6534 from 7212.
Bring next digit (1) of the dividend behind the 678 and repeat the process: 6781 / 726

On to step 7:
When dividing 6781 by 726, we get 9 with a remainder of 247.
The number 9 becomes the next digit in our result. 
Result so far: 9799.0
Subtract 6534 from 6781 to get 247.
Include the next digit (9) from the dividend after 247, then repeat: 2479 / 726

On to step 8:
When dividing 2479 by 726, we get 3 with a remainder of 301.
The next digit of our result is 3. 
Result so far: 97993.0
If we subtract 2178 from 2479, we get 301.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3010, and continue the process.

Advancing to step 9:
If we divide 3010 by 726, we get 4 and a remainder of 106.
The number 4 becomes the next digit in our result. 
Result so far: 97993.4
The remainder is 106 after subtracting 2904 from 3010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Let's proceed to step 10:
The number 726 fits into 1060 1 times, leaving a remainder of 334.
The next digit of our result is 1. 
Result so far: 97993.41
Deduct 726 from 1060 and we're left with 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Moving on to step 11:
726 can be fit into 3340 4 times, resulting in a remainder of 436.
The number 4 becomes the next digit in our result. 
Result so far: 97993.414
The remainder is 436 after subtracting 2904 from 3340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

On to step 12:
When dividing 4360 by 726, we get 6 with a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 97993.4146
If we take 4356 away from 4360, we end up 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.

On to step 13:
The number 726 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 97993.4146
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
The number 726 fits into 400 0 times, leaving a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 97993.4146
If we take 0 away from 400, we end up 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 outcome is 97993.4146, with a leftover of 4e-05.