86994139 divided by 726 
We want to divide 86994139 by 726.

Moving on to step 1:
When dividing 8 by 726, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 726

Step 2:
When dividing 86 by 726, we get 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Fetch the next digit (9) from the dividend, attach it to 86 and continue: 869 / 726

Moving on to step 3:
869 divided by 726 is 1 with a remainder of 143.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 726 from 869 leaves us with 143.
Append the next digit (9) from the dividend to 143 and continue with: 1439 / 726

Let's proceed to step 4:
1439 divided by 726 is 1 with a remainder of 713.
Use 1 as the next digit of our solution. 
Result so far: 11.0
The remainder is 713 after subtracting 726 from 1439.
Take the next digit (4) from the dividend and append it to 713, then repeat: 7134 / 726

On to step 5:
726 can be fit into 7134 9 times, resulting in a remainder of 600.
Put 9 as the next digit of the answer. 
Result so far: 119.0
Subtract 6534 from 7134 to get 600.
Take the next digit (1) from the dividend and append it to 600, then repeat: 6001 / 726

Step 6:
726 goes into 6001 8 times with a remainder of 193.
Write down 8 as next digit of the result. 
Result so far: 1198.0
The remainder is 193 after subtracting 5808 from 6001.
Include the next digit (3) from the dividend after 193, then repeat: 1933 / 726

Let's proceed to step 7:
If we divide 1933 by 726, we get 2 and a remainder of 481.
Put 2 as the next digit of the answer. 
Result so far: 11982.0
If we take 1452 away from 1933, we end up with 481.
Append the next digit (9) from the dividend to 481 and continue with: 4819 / 726

Going ahead to step 8:
726 can be fit into 4819 6 times, resulting in a remainder of 463.
Write down 6 as next digit of the result. 
Result so far: 119826.0
The remainder is 463 after subtracting 4356 from 4819.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4630, and continue the process.

On to step 9:
726 can be fit into 4630 6 times, resulting in a remainder of 274.
Record the quotient 6 as the next digit in the result. 
Result so far: 119826.6
The remainder is 274 after subtracting 4356 from 4630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Step 10:
The number 726 fits into 2740 3 times, leaving a remainder of 562.
Put 3 as the next digit of the answer. 
Result so far: 119826.63
Subtracting 2178 from 2740 leaves us with 562.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5620, and continue the process.

Advancing to step 11:
726 can be fit into 5620 7 times, resulting in a remainder of 538.
Use 7 as the next digit of our solution. 
Result so far: 119826.637
If we subtract 5082 from 5620, we get 538.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5380, and continue the process.

Let's proceed to step 12:
726 goes into 5380 7 times with a remainder of 298.
The number 7 becomes the next digit in our result. 
Result so far: 119826.6377
If we take 5082 away from 5380, we end up with 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

In conclusion, the division gives 119826.6377 with a balance of 0.00298.