723748 ÷ 32 
We want to figure out the number of times 723748 can be divided by 32.

Let's proceed to step 1:
When dividing 7 by 32, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 32

Advancing to step 2:
32 goes into 72 2 times with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 64 from 72 to get 8.
Bring next digit (3) of the dividend behind the 8 and repeat the process: 83 / 32

On to step 3:
When dividing 83 by 32, we get 2 with a remainder of 19.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Deduct 64 from 83 and we're left with 19.
Append the next digit (7) from the dividend to 19 and continue with: 197 / 32

Step 4:
When dividing 197 by 32, we get 6 with a remainder of 5.
The next digit of our result is 6. 
Result so far: 226.0
Deduct 192 from 197 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 32

On to step 5:
54 divided by 32 is 1 with a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 2261.0
If we subtract 32 from 54, we get 22.
Bring next digit (8) of the dividend behind the 22 and repeat the process: 228 / 32

On to step 6:
The number 32 fits into 228 7 times, leaving a remainder of 4.
Use 7 as the next digit of our solution. 
Result so far: 22617.0
Deduct 224 from 228 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
If we divide 40 by 32, we get 1 and a remainder of 8.
Use 1 as the next digit of our solution. 
Result so far: 22617.1
Deduct 32 from 40 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
If we divide 80 by 32, we get 2 and a remainder of 16.
Record the quotient 2 as the next digit in the result. 
Result so far: 22617.12
Deduct 64 from 80 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 9:
When dividing 160 by 32, we get 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 22617.125
If we subtract 160 from 160, we 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 10:
0 divided by 32 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 22617.125
If we subtract 0 from 0, we 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.

Let's proceed to step 11:
32 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 22617.125
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 22617.125 with a balance of 0.0.