We're dividing 72431946 by 851 
We're looking to find how many times 851 goes into 72431946.

On to step 1:
If we divide 7 by 851, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 851

On to step 2:
The number 851 fits into 72 0 times, leaving a remainder of 72.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 72 after subtracting 0 from 72.
Append the next digit (4) from the dividend to 72 and continue with: 724 / 851

Advancing to step 3:
851 can be fit into 724 0 times, resulting in a remainder of 724.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 724 after subtracting 0 from 724.
Include the next digit (3) from the dividend after 724, then repeat: 7243 / 851

On to step 4:
If we divide 7243 by 851, we get 8 and a remainder of 435.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtracting 6808 from 7243 leaves us with 435.
Take the next digit (1) from the dividend and append it to 435, then repeat: 4351 / 851

Let's proceed to step 5:
When dividing 4351 by 851, we get 5 with a remainder of 96.
Record the quotient 5 as the next digit in the result. 
Result so far: 85.0
The remainder is 96 after subtracting 4255 from 4351.
Bring next digit (9) of the dividend behind the 96 and repeat the process: 969 / 851

Moving on to step 6:
969 divided by 851 is 1 with a remainder of 118.
The next digit of our result is 1. 
Result so far: 851.0
The remainder is 118 after subtracting 851 from 969.
Append the next digit (4) from the dividend to 118 and continue with: 1184 / 851

Moving on to step 7:
If we divide 1184 by 851, we get 1 and a remainder of 333.
The next digit of our result is 1. 
Result so far: 8511.0
Subtracting 851 from 1184 leaves us with 333.
Fetch the next digit (6) from the dividend, attach it to 333 and continue: 3336 / 851

On to step 8:
The number 851 fits into 3336 3 times, leaving a remainder of 783.
Use 3 as the next digit of our solution. 
Result so far: 85113.0
Subtracting 2553 from 3336 leaves us with 783.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7830, and continue the process.

Let's proceed to step 9:
851 can be fit into 7830 9 times, resulting in a remainder of 171.
Put 9 as the next digit of the answer. 
Result so far: 85113.9
Deduct 7659 from 7830 and we're left with 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Advancing to step 10:
If we divide 1710 by 851, we get 2 and a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 85113.92
Subtract 1702 from 1710 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 11:
851 goes into 80 0 times with a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 85113.92
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 12:
The number 851 fits into 800 0 times, leaving a remainder of 800.
Record the quotient 0 as the next digit in the result. 
Result so far: 85113.92
Subtracting 0 from 800 leaves us with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

Our division results in 85113.92 with a remaining 0.008.