We look at the division of 70438237 by 724 
We're looking to find how many times 724 goes into 70438237.

Step 1:
724 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 724

On to step 2:
If we divide 70 by 724, we get 0 and a remainder of 70.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 70, we get 70.
Fetch the next digit (4) from the dividend, attach it to 70 and continue: 704 / 724

Going ahead to step 3:
When dividing 704 by 724, we get 0 with a remainder of 704.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 704, we get 704.
Append the next digit (3) from the dividend to 704 and continue with: 7043 / 724

Moving on to step 4:
724 goes into 7043 9 times with a remainder of 527.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtracting 6516 from 7043 leaves us with 527.
Grab the next digit (8) from the dividend, add it to 527, then carry on: 5278 / 724

Going ahead to step 5:
If we divide 5278 by 724, we get 7 and a remainder of 210.
Put 7 as the next digit of the answer. 
Result so far: 97.0
Subtract 5068 from 5278 to get 210.
Grab the next digit (2) from the dividend, add it to 210, then carry on: 2102 / 724

Moving on to step 6:
When dividing 2102 by 724, we get 2 with a remainder of 654.
Record the quotient 2 as the next digit in the result. 
Result so far: 972.0
If we subtract 1448 from 2102, we get 654.
Bring next digit (3) of the dividend behind the 654 and repeat the process: 6543 / 724

Let's proceed to step 7:
If we divide 6543 by 724, we get 9 and a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 9729.0
The remainder is 27 after subtracting 6516 from 6543.
Fetch the next digit (7) from the dividend, attach it to 27 and continue: 277 / 724

Moving on to step 8:
If we divide 277 by 724, we get 0 and a remainder of 277.
Record the quotient 0 as the next digit in the result. 
Result so far: 97290.0
The remainder is 277 after subtracting 0 from 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

Let's proceed to step 9:
When dividing 2770 by 724, we get 3 with a remainder of 598.
The next digit of our result is 3. 
Result so far: 97290.3
Deduct 2172 from 2770 and we're left with 598.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5980, and continue the process.

Step 10:
724 can be fit into 5980 8 times, resulting in a remainder of 188.
Record the quotient 8 as the next digit in the result. 
Result so far: 97290.38
Deduct 5792 from 5980 and we're left with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Going ahead to step 11:
724 goes into 1880 2 times with a remainder of 432.
Write down 2 as next digit of the result. 
Result so far: 97290.382
If we take 1448 away from 1880, we end up with 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

On to step 12:
If we divide 4320 by 724, we get 5 and a remainder of 700.
Put 5 as the next digit of the answer. 
Result so far: 97290.3825
Deduct 3620 from 4320 and we're left with 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Step 13:
If we divide 7000 by 724, we get 9 and a remainder of 484.
Use 9 as the next digit of our solution. 
Result so far: 97290.38259
Subtract 6516 from 7000 to get 484.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4840, and continue the process.

Advancing to step 14:
4840 divided by 724 is 6 with a remainder of 496.
The next digit of our result is 6. 
Result so far: 97290.382596
If we subtract 4344 from 4840, we get 496.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

Advancing to step 15:
If we divide 4960 by 724, we get 6 and a remainder of 616.
The number 6 becomes the next digit in our result. 
Result so far: 97290.3825966
If we take 4344 away from 4960, we end up with 616.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6160, and continue the process.

The final outcome is 97290.3825966, with a leftover of 6.16e-06.