96795639 ÷ 728 
We're looking to find how many times 728 goes into 96795639.

Step 1:
728 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 728

Moving on to step 2:
728 goes into 96 0 times with a remainder of 96.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 96 leaves us with 96.
Append the next digit (7) from the dividend to 96 and continue with: 967 / 728

Moving on to step 3:
728 can be fit into 967 1 times, resulting in a remainder of 239.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 728 from 967 and we're left with 239.
Grab the next digit (9) from the dividend, add it to 239, then carry on: 2399 / 728

Advancing to step 4:
If we divide 2399 by 728, we get 3 and a remainder of 215.
Write down 3 as next digit of the result. 
Result so far: 13.0
Deduct 2184 from 2399 and we're left with 215.
Include the next digit (5) from the dividend after 215, then repeat: 2155 / 728

Moving on to step 5:
2155 divided by 728 is 2 with a remainder of 699.
The next digit of our result is 2. 
Result so far: 132.0
Deduct 1456 from 2155 and we're left with 699.
Take the next digit (6) from the dividend and append it to 699, then repeat: 6996 / 728

Let's proceed to step 6:
728 goes into 6996 9 times with a remainder of 444.
The number 9 becomes the next digit in our result. 
Result so far: 1329.0
Subtracting 6552 from 6996 leaves us with 444.
Fetch the next digit (3) from the dividend, attach it to 444 and continue: 4443 / 728

Going ahead to step 7:
If we divide 4443 by 728, we get 6 and a remainder of 75.
Record the quotient 6 as the next digit in the result. 
Result so far: 13296.0
If we take 4368 away from 4443, we end up with 75.
Append the next digit (9) from the dividend to 75 and continue with: 759 / 728

Let's proceed to step 8:
When dividing 759 by 728, we get 1 with a remainder of 31.
The next digit of our result is 1. 
Result so far: 132961.0
If we take 728 away from 759, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 9:
310 divided by 728 is 0 with a remainder of 310.
Put 0 as the next digit of the answer. 
Result so far: 132961.0
If we subtract 0 from 310, we get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Moving on to step 10:
The number 728 fits into 3100 4 times, leaving a remainder of 188.
The number 4 becomes the next digit in our result. 
Result so far: 132961.04
Subtracting 2912 from 3100 leaves us with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Moving on to step 11:
728 goes into 1880 2 times with a remainder of 424.
Write down 2 as next digit of the result. 
Result so far: 132961.042
Deduct 1456 from 1880 and we're left with 424.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

Step 12:
728 can be fit into 4240 5 times, resulting in a remainder of 600.
Record the quotient 5 as the next digit in the result. 
Result so far: 132961.0425
If we subtract 3640 from 4240, we get 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Step 13:
728 goes into 6000 8 times with a remainder of 176.
The number 8 becomes the next digit in our result. 
Result so far: 132961.04258
Subtract 5824 from 6000 to get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Let's proceed to step 14:
When dividing 1760 by 728, we get 2 with a remainder of 304.
The number 2 becomes the next digit in our result. 
Result so far: 132961.042582
The remainder is 304 after subtracting 1456 from 1760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Step 15:
3040 divided by 728 is 4 with a remainder of 128.
Record the quotient 4 as the next digit in the result. 
Result so far: 132961.0425824
If we subtract 2912 from 3040, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 16:
When dividing 1280 by 728, we get 1 with a remainder of 552.
The next digit of our result is 1. 
Result so far: 132961.04258241
The remainder is 552 after subtracting 728 from 1280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

After the division, we end up with 132961.04258241 and a remainder of 5.52e-07.