We're dividing 73274586 by 349 
We want to figure out the number of times 73274586 can be divided by 349.

Advancing to step 1:
349 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 349

Going ahead to step 2:
If we divide 73 by 349, we get 0 and a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 73, we end up with 73.
Fetch the next digit (2) from the dividend, attach it to 73 and continue: 732 / 349

Going ahead to step 3:
The number 349 fits into 732 2 times, leaving a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 698 from 732 and we're left with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 349

Going ahead to step 4:
347 divided by 349 is 0 with a remainder of 347.
Put 0 as the next digit of the answer. 
Result so far: 20.0
Subtract 0 from 347 to get 347.
Fetch the next digit (4) from the dividend, attach it to 347 and continue: 3474 / 349

Let's proceed to step 5:
3474 divided by 349 is 9 with a remainder of 333.
Use 9 as the next digit of our solution. 
Result so far: 209.0
Subtracting 3141 from 3474 leaves us with 333.
Fetch the next digit (5) from the dividend, attach it to 333 and continue: 3335 / 349

On to step 6:
349 goes into 3335 9 times with a remainder of 194.
Put 9 as the next digit of the answer. 
Result so far: 2099.0
If we take 3141 away from 3335, we end up with 194.
Bring next digit (8) of the dividend behind the 194 and repeat the process: 1948 / 349

Moving on to step 7:
349 goes into 1948 5 times with a remainder of 203.
Put 5 as the next digit of the answer. 
Result so far: 20995.0
If we subtract 1745 from 1948, we get 203.
Fetch the next digit (6) from the dividend, attach it to 203 and continue: 2036 / 349

Going ahead to step 8:
2036 divided by 349 is 5 with a remainder of 291.
Record the quotient 5 as the next digit in the result. 
Result so far: 209955.0
The remainder is 291 after subtracting 1745 from 2036.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2910, and continue the process.

Going ahead to step 9:
349 can be fit into 2910 8 times, resulting in a remainder of 118.
The number 8 becomes the next digit in our result. 
Result so far: 209955.8
Deduct 2792 from 2910 and we're left with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Let's proceed to step 10:
349 can be fit into 1180 3 times, resulting in a remainder of 133.
The number 3 becomes the next digit in our result. 
Result so far: 209955.83
Subtracting 1047 from 1180 leaves us with 133.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1330, and continue the process.

Let's proceed to step 11:
The number 349 fits into 1330 3 times, leaving a remainder of 283.
Put 3 as the next digit of the answer. 
Result so far: 209955.833
If we subtract 1047 from 1330, we get 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

After the division, we end up with 209955.833 and a remainder of 0.0283.