We look at the division of 32908467 by 726 
We want to divide 32908467 by 726.

Moving on to step 1:
726 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 726

Advancing to step 2:
32 divided by 726 is 0 with a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 726

Advancing to step 3:
329 divided by 726 is 0 with a remainder of 329.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 329, we end up with 329.
Bring next digit (0) of the dividend behind the 329 and repeat the process: 3290 / 726

Moving on to step 4:
If we divide 3290 by 726, we get 4 and a remainder of 386.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 2904 from 3290 to get 386.
Append the next digit (8) from the dividend to 386 and continue with: 3868 / 726

Moving on to step 5:
The number 726 fits into 3868 5 times, leaving a remainder of 238.
Write down 5 as next digit of the result. 
Result so far: 45.0
If we subtract 3630 from 3868, we get 238.
Take the next digit (4) from the dividend and append it to 238, then repeat: 2384 / 726

Step 6:
2384 divided by 726 is 3 with a remainder of 206.
Put 3 as the next digit of the answer. 
Result so far: 453.0
If we take 2178 away from 2384, we end up with 206.
Fetch the next digit (6) from the dividend, attach it to 206 and continue: 2066 / 726

Advancing to step 7:
When dividing 2066 by 726, we get 2 with a remainder of 614.
Use 2 as the next digit of our solution. 
Result so far: 4532.0
Subtract 1452 from 2066 to get 614.
Bring next digit (7) of the dividend behind the 614 and repeat the process: 6147 / 726

On to step 8:
When dividing 6147 by 726, we get 8 with a remainder of 339.
Use 8 as the next digit of our solution. 
Result so far: 45328.0
Deduct 5808 from 6147 and we're left with 339.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3390, and continue the process.

Advancing to step 9:
The number 726 fits into 3390 4 times, leaving a remainder of 486.
The number 4 becomes the next digit in our result. 
Result so far: 45328.4
If we subtract 2904 from 3390, we get 486.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4860, and continue the process.

On to step 10:
4860 divided by 726 is 6 with a remainder of 504.
Use 6 as the next digit of our solution. 
Result so far: 45328.46
Subtracting 4356 from 4860 leaves us with 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Step 11:
5040 divided by 726 is 6 with a remainder of 684.
Write down 6 as next digit of the result. 
Result so far: 45328.466
Subtract 4356 from 5040 to get 684.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6840, and continue the process.

In conclusion, the division gives 45328.466 with a balance of 0.0684.