We look at the division of 72139545 by 167 
Our goal is to divide 72139545 by 167.

Moving on to step 1:
If we divide 7 by 167, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 167

Step 2:
When dividing 72 by 167, we get 0 with a remainder of 72.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 72, we end up with 72.
Bring next digit (1) of the dividend behind the 72 and repeat the process: 721 / 167

Going ahead to step 3:
167 can be fit into 721 4 times, resulting in a remainder of 53.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 668 from 721 and we're left with 53.
Take the next digit (3) from the dividend and append it to 53, then repeat: 533 / 167

Advancing to step 4:
167 goes into 533 3 times with a remainder of 32.
The next digit of our result is 3. 
Result so far: 43.0
Deduct 501 from 533 and we're left with 32.
Take the next digit (9) from the dividend and append it to 32, then repeat: 329 / 167

Advancing to step 5:
When dividing 329 by 167, we get 1 with a remainder of 162.
Use 1 as the next digit of our solution. 
Result so far: 431.0
If we subtract 167 from 329, we get 162.
Include the next digit (5) from the dividend after 162, then repeat: 1625 / 167

Let's proceed to step 6:
167 goes into 1625 9 times with a remainder of 122.
Use 9 as the next digit of our solution. 
Result so far: 4319.0
If we subtract 1503 from 1625, we get 122.
Take the next digit (4) from the dividend and append it to 122, then repeat: 1224 / 167

Step 7:
If we divide 1224 by 167, we get 7 and a remainder of 55.
The number 7 becomes the next digit in our result. 
Result so far: 43197.0
If we subtract 1169 from 1224, we get 55.
Grab the next digit (5) from the dividend, add it to 55, then carry on: 555 / 167

Step 8:
555 divided by 167 is 3 with a remainder of 54.
Use 3 as the next digit of our solution. 
Result so far: 431973.0
Subtracting 501 from 555 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 9:
167 goes into 540 3 times with a remainder of 39.
The number 3 becomes the next digit in our result. 
Result so far: 431973.3
Subtracting 501 from 540 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 10:
The number 167 fits into 390 2 times, leaving a remainder of 56.
The number 2 becomes the next digit in our result. 
Result so far: 431973.32
The remainder is 56 after subtracting 334 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 11:
560 divided by 167 is 3 with a remainder of 59.
Write down 3 as next digit of the result. 
Result so far: 431973.323
The remainder is 59 after subtracting 501 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Going ahead to step 12:
167 goes into 590 3 times with a remainder of 89.
Record the quotient 3 as the next digit in the result. 
Result so far: 431973.3233
Subtracting 501 from 590 leaves us with 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

The final outcome is 431973.3233, with a leftover of 0.00089.