228264 ÷ 72 
We're looking to find how many times 72 goes into 228264.

Step 1:
If we divide 2 by 72, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 72

Let's proceed to step 2:
If we divide 22 by 72, we get 0 and a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Include the next digit (8) from the dividend after 22, then repeat: 228 / 72

Let's proceed to step 3:
228 divided by 72 is 3 with a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 216 away from 228, we end up with 12.
Grab the next digit (2) from the dividend, add it to 12, then carry on: 122 / 72

Step 4:
If we divide 122 by 72, we get 1 and a remainder of 50.
Write down 1 as next digit of the result. 
Result so far: 31.0
If we subtract 72 from 122, we get 50.
Grab the next digit (6) from the dividend, add it to 50, then carry on: 506 / 72

On to step 5:
72 can be fit into 506 7 times, resulting in a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 317.0
Subtract 504 from 506 to get 2.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 72

Step 6:
If we divide 24 by 72, we get 0 and a remainder of 24.
The next digit of our result is 0. 
Result so far: 3170.0
If we take 0 away from 24, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
When dividing 240 by 72, we get 3 with a remainder of 24.
The next digit of our result is 3. 
Result so far: 3170.3
If we take 216 away from 240, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 8:
The number 72 fits into 240 3 times, leaving a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 3170.33
If we take 216 away from 240, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 3170.33 with a remainder of 0.024.