We look at the division of 47070937 by 726 
We want to figure out the number of times 47070937 can be divided by 726.

Advancing to step 1:
726 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 726

Step 2:
47 divided by 726 is 0 with a remainder of 47.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 47 to get 47.
Include the next digit (0) from the dividend after 47, then repeat: 470 / 726

Step 3:
726 goes into 470 0 times with a remainder of 470.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 470 to get 470.
Grab the next digit (7) from the dividend, add it to 470, then carry on: 4707 / 726

Advancing to step 4:
726 can be fit into 4707 6 times, resulting in a remainder of 351.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 4356 from 4707 leaves us with 351.
Fetch the next digit (0) from the dividend, attach it to 351 and continue: 3510 / 726

On to step 5:
3510 divided by 726 is 4 with a remainder of 606.
Write down 4 as next digit of the result. 
Result so far: 64.0
The remainder is 606 after subtracting 2904 from 3510.
Bring next digit (9) of the dividend behind the 606 and repeat the process: 6069 / 726

Going ahead to step 6:
The number 726 fits into 6069 8 times, leaving a remainder of 261.
Put 8 as the next digit of the answer. 
Result so far: 648.0
If we take 5808 away from 6069, we end up with 261.
Include the next digit (3) from the dividend after 261, then repeat: 2613 / 726

On to step 7:
2613 divided by 726 is 3 with a remainder of 435.
Write down 3 as next digit of the result. 
Result so far: 6483.0
Subtract 2178 from 2613 to get 435.
Fetch the next digit (7) from the dividend, attach it to 435 and continue: 4357 / 726

On to step 8:
The number 726 fits into 4357 6 times, leaving a remainder of 1.
Use 6 as the next digit of our solution. 
Result so far: 64836.0
If we subtract 4356 from 4357, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 9:
726 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 64836.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 10:
When dividing 100 by 726, we get 0 with a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 64836.0
Deduct 0 from 100 and we're left 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.

Our division results in 64836.0 with a remaining 0.1.