726814 ÷ 5 
We're looking to find how many times 5 goes into 726814.

Moving on to step 1:
5 goes into 7 1 times with a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 5 from 7 and we're left with 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 5

Step 2:
5 goes into 22 4 times with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we take 20 away from 22, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 5

Let's proceed to step 3:
5 can be fit into 26 5 times, resulting in a remainder of 1.
The next digit of our result is 5. 
Result so far: 145.0
Subtract 25 from 26 to get 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 5

Step 4:
18 divided by 5 is 3 with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 1453.0
If we subtract 15 from 18, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 5

Advancing to step 5:
When dividing 31 by 5, we get 6 with a remainder of 1.
Use 6 as the next digit of our solution. 
Result so far: 14536.0
The remainder is 1 after subtracting 30 from 31.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 5

Moving on to step 6:
5 can be fit into 14 2 times, resulting in a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 145362.0
If we subtract 10 from 14, we get 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:
The number 5 fits into 40 8 times, leaving a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 145362.8
If we take 40 away from 40, we end up 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 8:
If we divide 0 by 5, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 145362.8
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.

Let's proceed to step 9:
5 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 145362.8
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.

The final outcome is 145362.8, with a leftover of 0.0.