We look at the division of 926397 by 72 
Let's see how many times 72 fits into 926397.

Going ahead to step 1:
When dividing 9 by 72, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 72

Advancing to step 2:
72 goes into 92 1 times with a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 72 from 92 leaves us with 20.
Include the next digit (6) from the dividend after 20, then repeat: 206 / 72

Moving on to step 3:
206 divided by 72 is 2 with a remainder of 62.
Write down 2 as next digit of the result. 
Result so far: 12.0
The remainder is 62 after subtracting 144 from 206.
Bring next digit (3) of the dividend behind the 62 and repeat the process: 623 / 72

Advancing to step 4:
The number 72 fits into 623 8 times, leaving a remainder of 47.
Write down 8 as next digit of the result. 
Result so far: 128.0
If we subtract 576 from 623, we get 47.
Include the next digit (9) from the dividend after 47, then repeat: 479 / 72

Moving on to step 5:
If we divide 479 by 72, we get 6 and a remainder of 47.
Write down 6 as next digit of the result. 
Result so far: 1286.0
Deduct 432 from 479 and we're left with 47.
Append the next digit (7) from the dividend to 47 and continue with: 477 / 72

Let's proceed to step 6:
477 divided by 72 is 6 with a remainder of 45.
Record the quotient 6 as the next digit in the result. 
Result so far: 12866.0
Subtract 432 from 477 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 7:
72 can be fit into 450 6 times, resulting in a remainder of 18.
Write down 6 as next digit of the result. 
Result so far: 12866.6
If we take 432 away from 450, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
72 can be fit into 180 2 times, resulting in a remainder of 36.
Write down 2 as next digit of the result. 
Result so far: 12866.62
If we subtract 144 from 180, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
72 can be fit into 360 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 12866.625
Deduct 360 from 360 and we're left 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.

Let's proceed to step 10:
When dividing 0 by 72, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 12866.625
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
When dividing 0 by 72, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12866.625
Deduct 0 from 0 and we're left 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.

In conclusion, the division gives 12866.625 with a balance of 0.0.