We're dividing 72996 by 45 
We want to figure out the number of times 72996 can be divided by 45.

Advancing to step 1:
45 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 45

Going ahead to step 2:
72 divided by 45 is 1 with a remainder of 27.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 45 from 72 leaves us with 27.
Include the next digit (9) from the dividend after 27, then repeat: 279 / 45

Moving on to step 3:
45 goes into 279 6 times with a remainder of 9.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we take 270 away from 279, we end up with 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 45

On to step 4:
If we divide 99 by 45, we get 2 and a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 162.0
Subtracting 90 from 99 leaves us with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 45

Going ahead to step 5:
The number 45 fits into 96 2 times, leaving a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 1622.0
Subtracting 90 from 96 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 6:
When dividing 60 by 45, we get 1 with a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 1622.1
Subtracting 45 from 60 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
When dividing 150 by 45, we get 3 with a remainder of 15.
The next digit of our result is 3. 
Result so far: 1622.13
If we subtract 135 from 150, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 8:
When dividing 150 by 45, we get 3 with a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 1622.133
Deduct 135 from 150 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Our division results in 1622.133 with a remaining 0.0015.