We look at the division of 72706539 by 200 
We want to divide 72706539 by 200.

Advancing to step 1:
When dividing 7 by 200, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 200

On to step 2:
If we divide 72 by 200, we get 0 and a remainder of 72.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 72 and we're left with 72.
Include the next digit (7) from the dividend after 72, then repeat: 727 / 200

Going ahead to step 3:
200 goes into 727 3 times with a remainder of 127.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 600 from 727, we get 127.
Fetch the next digit (0) from the dividend, attach it to 127 and continue: 1270 / 200

Going ahead to step 4:
If we divide 1270 by 200, we get 6 and a remainder of 70.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
If we take 1200 away from 1270, we end up with 70.
Grab the next digit (6) from the dividend, add it to 70, then carry on: 706 / 200

Advancing to step 5:
The number 200 fits into 706 3 times, leaving a remainder of 106.
Put 3 as the next digit of the answer. 
Result so far: 363.0
Subtracting 600 from 706 leaves us with 106.
Take the next digit (5) from the dividend and append it to 106, then repeat: 1065 / 200

On to step 6:
The number 200 fits into 1065 5 times, leaving a remainder of 65.
Record the quotient 5 as the next digit in the result. 
Result so far: 3635.0
The remainder is 65 after subtracting 1000 from 1065.
Include the next digit (3) from the dividend after 65, then repeat: 653 / 200

Step 7:
When dividing 653 by 200, we get 3 with a remainder of 53.
Put 3 as the next digit of the answer. 
Result so far: 36353.0
If we take 600 away from 653, we end up with 53.
Bring next digit (9) of the dividend behind the 53 and repeat the process: 539 / 200

Advancing to step 8:
The number 200 fits into 539 2 times, leaving a remainder of 139.
The next digit of our result is 2. 
Result so far: 363532.0
If we take 400 away from 539, we end up with 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Step 9:
200 goes into 1390 6 times with a remainder of 190.
Record the quotient 6 as the next digit in the result. 
Result so far: 363532.6
Deduct 1200 from 1390 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Step 10:
If we divide 1900 by 200, we get 9 and a remainder of 100.
The next digit of our result is 9. 
Result so far: 363532.69
Subtracting 1800 from 1900 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 11:
The number 200 fits into 1000 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 363532.695
Subtracting 1000 from 1000 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
200 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 363532.695
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
200 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 363532.695
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 363532.695 and a remainder of 0.0.