We're dividing 67926509 by 726 
We're looking to find how many times 726 goes into 67926509.

Advancing to step 1:
6 divided by 726 is 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 726

Step 2:
The number 726 fits into 67 0 times, leaving a remainder of 67.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 67 to get 67.
Include the next digit (9) from the dividend after 67, then repeat: 679 / 726

Moving on to step 3:
When dividing 679 by 726, we get 0 with a remainder of 679.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 679, we end up with 679.
Take the next digit (2) from the dividend and append it to 679, then repeat: 6792 / 726

Going ahead to step 4:
The number 726 fits into 6792 9 times, leaving a remainder of 258.
Put 9 as the next digit of the answer. 
Result so far: 9.0
The remainder is 258 after subtracting 6534 from 6792.
Grab the next digit (6) from the dividend, add it to 258, then carry on: 2586 / 726

On to step 5:
If we divide 2586 by 726, we get 3 and a remainder of 408.
Write down 3 as next digit of the result. 
Result so far: 93.0
The remainder is 408 after subtracting 2178 from 2586.
Fetch the next digit (5) from the dividend, attach it to 408 and continue: 4085 / 726

Step 6:
4085 divided by 726 is 5 with a remainder of 455.
Record the quotient 5 as the next digit in the result. 
Result so far: 935.0
If we take 3630 away from 4085, we end up with 455.
Bring next digit (0) of the dividend behind the 455 and repeat the process: 4550 / 726

Let's proceed to step 7:
726 goes into 4550 6 times with a remainder of 194.
Write down 6 as next digit of the result. 
Result so far: 9356.0
If we subtract 4356 from 4550, we get 194.
Include the next digit (9) from the dividend after 194, then repeat: 1949 / 726

Advancing to step 8:
When dividing 1949 by 726, we get 2 with a remainder of 497.
Put 2 as the next digit of the answer. 
Result so far: 93562.0
Subtract 1452 from 1949 to get 497.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4970, and continue the process.

Advancing to step 9:
4970 divided by 726 is 6 with a remainder of 614.
Use 6 as the next digit of our solution. 
Result so far: 93562.6
Subtract 4356 from 4970 to get 614.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6140, and continue the process.

Moving on to step 10:
6140 divided by 726 is 8 with a remainder of 332.
The next digit of our result is 8. 
Result so far: 93562.68
If we take 5808 away from 6140, we end up with 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Step 11:
726 can be fit into 3320 4 times, resulting in a remainder of 416.
Write down 4 as next digit of the result. 
Result so far: 93562.684
Deduct 2904 from 3320 and we're left with 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Let's proceed to step 12:
4160 divided by 726 is 5 with a remainder of 530.
Put 5 as the next digit of the answer. 
Result so far: 93562.6845
Subtracting 3630 from 4160 leaves us with 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Advancing to step 13:
The number 726 fits into 5300 7 times, leaving a remainder of 218.
Use 7 as the next digit of our solution. 
Result so far: 93562.68457
If we take 5082 away from 5300, we end up with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Step 14:
If we divide 2180 by 726, we get 3 and a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 93562.684573
Subtracting 2178 from 2180 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 15:
The number 726 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 93562.684573
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 16:
726 goes into 200 0 times with a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 93562.684573
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 93562.684573 with a balance of 2e-07.