We look at the division of 726740 by 61 
We want to divide 726740 by 61.

Let's proceed to step 1:
If we divide 7 by 61, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 61

Going ahead to step 2:
61 can be fit into 72 1 times, resulting in a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 61 from 72, we get 11.
Include the next digit (6) from the dividend after 11, then repeat: 116 / 61

Step 3:
61 can be fit into 116 1 times, resulting in a remainder of 55.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we subtract 61 from 116, we get 55.
Include the next digit (7) from the dividend after 55, then repeat: 557 / 61

Step 4:
If we divide 557 by 61, we get 9 and a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 119.0
If we subtract 549 from 557, we get 8.
Bring next digit (4) of the dividend behind the 8 and repeat the process: 84 / 61

Let's proceed to step 5:
84 divided by 61 is 1 with a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 1191.0
If we subtract 61 from 84, we get 23.
Append the next digit (0) from the dividend to 23 and continue with: 230 / 61

On to step 6:
The number 61 fits into 230 3 times, leaving a remainder of 47.
The number 3 becomes the next digit in our result. 
Result so far: 11913.0
Deduct 183 from 230 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 7:
61 goes into 470 7 times with a remainder of 43.
Put 7 as the next digit of the answer. 
Result so far: 11913.7
If we subtract 427 from 470, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Step 8:
61 goes into 430 7 times with a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 11913.77
Subtract 427 from 430 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The quotient of the division is 11913.77, and the remainder is 0.003.