71404678 ÷ 323 
We want to divide 71404678 by 323.

Going ahead to step 1:
If we divide 7 by 323, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 323

Step 2:
323 goes into 71 0 times with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Fetch the next digit (4) from the dividend, attach it to 71 and continue: 714 / 323

Step 3:
323 goes into 714 2 times with a remainder of 68.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 646 from 714, we get 68.
Include the next digit (0) from the dividend after 68, then repeat: 680 / 323

Going ahead to step 4:
680 divided by 323 is 2 with a remainder of 34.
The next digit of our result is 2. 
Result so far: 22.0
If we take 646 away from 680, we end up with 34.
Fetch the next digit (4) from the dividend, attach it to 34 and continue: 344 / 323

Let's proceed to step 5:
344 divided by 323 is 1 with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 221.0
Subtract 323 from 344 to get 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 323

Step 6:
323 goes into 216 0 times with a remainder of 216.
Write down 0 as next digit of the result. 
Result so far: 2210.0
Deduct 0 from 216 and we're left with 216.
Bring next digit (7) of the dividend behind the 216 and repeat the process: 2167 / 323

Moving on to step 7:
2167 divided by 323 is 6 with a remainder of 229.
Record the quotient 6 as the next digit in the result. 
Result so far: 22106.0
Subtracting 1938 from 2167 leaves us with 229.
Take the next digit (8) from the dividend and append it to 229, then repeat: 2298 / 323

Moving on to step 8:
If we divide 2298 by 323, we get 7 and a remainder of 37.
Put 7 as the next digit of the answer. 
Result so far: 221067.0
If we take 2261 away from 2298, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 9:
The number 323 fits into 370 1 times, leaving a remainder of 47.
Use 1 as the next digit of our solution. 
Result so far: 221067.1
Subtracting 323 from 370 leaves us 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.

Going ahead to step 10:
When dividing 470 by 323, we get 1 with a remainder of 147.
Record the quotient 1 as the next digit in the result. 
Result so far: 221067.11
If we subtract 323 from 470, we get 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

The quotient of the division is 221067.11, and the remainder is 0.147.