We're dividing 199105 by 71 
We want to figure out the number of times 199105 can be divided by 71.

Step 1:
When dividing 1 by 71, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 71

Moving on to step 2:
If we divide 19 by 71, we get 0 and a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Grab the next digit (9) from the dividend, add it to 19, then carry on: 199 / 71

Going ahead to step 3:
If we divide 199 by 71, we get 2 and a remainder of 57.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 142 from 199, we get 57.
Bring next digit (1) of the dividend behind the 57 and repeat the process: 571 / 71

On to step 4:
71 goes into 571 8 times with a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 28.0
Subtracting 568 from 571 leaves us with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 71

On to step 5:
30 divided by 71 is 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 280.0
Deduct 0 from 30 and we're left with 30.
Bring next digit (5) of the dividend behind the 30 and repeat the process: 305 / 71

Advancing to step 6:
71 goes into 305 4 times with a remainder of 21.
Put 4 as the next digit of the answer. 
Result so far: 2804.0
If we subtract 284 from 305, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
The number 71 fits into 210 2 times, leaving a remainder of 68.
Use 2 as the next digit of our solution. 
Result so far: 2804.2
Deduct 142 from 210 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 8:
If we divide 680 by 71, we get 9 and a remainder of 41.
The next digit of our result is 9. 
Result so far: 2804.29
If we subtract 639 from 680, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 9:
The number 71 fits into 410 5 times, leaving a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 2804.295
If we take 355 away from 410, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 10:
71 can be fit into 550 7 times, resulting in a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 2804.2957
Subtract 497 from 550 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 11:
If we divide 530 by 71, we get 7 and a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 2804.29577
If we subtract 497 from 530, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

In conclusion, the division gives 2804.29577 with a balance of 3.3e-05.