726733 divided by 61 
Our goal is to divide 726733 by 61.

Step 1:
If we divide 7 by 61, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 61

Let's proceed to step 2:
61 can be fit into 72 1 times, resulting in a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 61 from 72 and we're left with 11.
Fetch the next digit (6) from the dividend, attach it to 11 and continue: 116 / 61

Advancing to step 3:
61 can be fit into 116 1 times, resulting in a remainder of 55.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtracting 61 from 116 leaves us with 55.
Fetch the next digit (7) from the dividend, attach it to 55 and continue: 557 / 61

Advancing to step 4:
557 divided by 61 is 9 with a remainder of 8.
The next digit of our result is 9. 
Result so far: 119.0
The remainder is 8 after subtracting 549 from 557.
Fetch the next digit (3) from the dividend, attach it to 8 and continue: 83 / 61

On to step 5:
The number 61 fits into 83 1 times, leaving a remainder of 22.
The next digit of our result is 1. 
Result so far: 1191.0
The remainder is 22 after subtracting 61 from 83.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 61

Step 6:
61 goes into 223 3 times with a remainder of 40.
Record the quotient 3 as the next digit in the result. 
Result so far: 11913.0
If we subtract 183 from 223, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 7:
61 goes into 400 6 times with a remainder of 34.
The next digit of our result is 6. 
Result so far: 11913.6
Subtracting 366 from 400 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 8:
61 goes into 340 5 times with a remainder of 35.
The next digit of our result is 5. 
Result so far: 11913.65
The remainder is 35 after subtracting 305 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 9:
61 can be fit into 350 5 times, resulting in a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 11913.655
The remainder is 45 after subtracting 305 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

After the division, we end up with 11913.655 and a remainder of 0.0045.