We're dividing 52723049 by 144 
We want to figure out the number of times 52723049 can be divided by 144.

Moving on to step 1:
If we divide 5 by 144, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 144

Step 2:
The number 144 fits into 52 0 times, leaving a remainder of 52.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 52 leaves us with 52.
Include the next digit (7) from the dividend after 52, then repeat: 527 / 144

Moving on to step 3:
When dividing 527 by 144, we get 3 with a remainder of 95.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 432 from 527 leaves us with 95.
Take the next digit (2) from the dividend and append it to 95, then repeat: 952 / 144

Advancing to step 4:
When dividing 952 by 144, we get 6 with a remainder of 88.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
Subtracting 864 from 952 leaves us with 88.
Grab the next digit (3) from the dividend, add it to 88, then carry on: 883 / 144

Going ahead to step 5:
If we divide 883 by 144, we get 6 and a remainder of 19.
Write down 6 as next digit of the result. 
Result so far: 366.0
If we take 864 away from 883, we end up with 19.
Fetch the next digit (0) from the dividend, attach it to 19 and continue: 190 / 144

On to step 6:
If we divide 190 by 144, we get 1 and a remainder of 46.
Write down 1 as next digit of the result. 
Result so far: 3661.0
Subtract 144 from 190 to get 46.
Bring next digit (4) of the dividend behind the 46 and repeat the process: 464 / 144

Going ahead to step 7:
If we divide 464 by 144, we get 3 and a remainder of 32.
The next digit of our result is 3. 
Result so far: 36613.0
Subtracting 432 from 464 leaves us with 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 144

On to step 8:
329 divided by 144 is 2 with a remainder of 41.
The next digit of our result is 2. 
Result so far: 366132.0
Subtracting 288 from 329 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 9:
When dividing 410 by 144, we get 2 with a remainder of 122.
Put 2 as the next digit of the answer. 
Result so far: 366132.2
The remainder is 122 after subtracting 288 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

On to step 10:
144 can be fit into 1220 8 times, resulting in a remainder of 68.
The next digit of our result is 8. 
Result so far: 366132.28
If we subtract 1152 from 1220, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 11:
680 divided by 144 is 4 with a remainder of 104.
Use 4 as the next digit of our solution. 
Result so far: 366132.284
The remainder is 104 after subtracting 576 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Step 12:
The number 144 fits into 1040 7 times, leaving a remainder of 32.
Write down 7 as next digit of the result. 
Result so far: 366132.2847
Subtracting 1008 from 1040 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 13:
320 divided by 144 is 2 with a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 366132.28472
If we take 288 away from 320, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 14:
If we divide 320 by 144, we get 2 and a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 366132.284722
Deduct 288 from 320 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 366132.284722, with a leftover of 3.2e-06.