We look at the division of 71295174 by 428 
We want to figure out the number of times 71295174 can be divided by 428.

On to step 1:
428 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 428

Let's proceed to step 2:
The number 428 fits into 71 0 times, leaving a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Fetch the next digit (2) from the dividend, attach it to 71 and continue: 712 / 428

Step 3:
428 goes into 712 1 times with a remainder of 284.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 428 away from 712, we end up with 284.
Bring next digit (9) of the dividend behind the 284 and repeat the process: 2849 / 428

Moving on to step 4:
428 can be fit into 2849 6 times, resulting in a remainder of 281.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtract 2568 from 2849 to get 281.
Fetch the next digit (5) from the dividend, attach it to 281 and continue: 2815 / 428

Going ahead to step 5:
428 goes into 2815 6 times with a remainder of 247.
Record the quotient 6 as the next digit in the result. 
Result so far: 166.0
Subtracting 2568 from 2815 leaves us with 247.
Append the next digit (1) from the dividend to 247 and continue with: 2471 / 428

Step 6:
2471 divided by 428 is 5 with a remainder of 331.
The next digit of our result is 5. 
Result so far: 1665.0
Deduct 2140 from 2471 and we're left with 331.
Bring next digit (7) of the dividend behind the 331 and repeat the process: 3317 / 428

Moving on to step 7:
When dividing 3317 by 428, we get 7 with a remainder of 321.
Record the quotient 7 as the next digit in the result. 
Result so far: 16657.0
Subtract 2996 from 3317 to get 321.
Bring next digit (4) of the dividend behind the 321 and repeat the process: 3214 / 428

On to step 8:
3214 divided by 428 is 7 with a remainder of 218.
The next digit of our result is 7. 
Result so far: 166577.0
Deduct 2996 from 3214 and we're left with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Step 9:
428 goes into 2180 5 times with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 166577.5
Deduct 2140 from 2180 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
428 can be fit into 400 0 times, resulting in a remainder of 400.
The next digit of our result is 0. 
Result so far: 166577.5
Subtracting 0 from 400 leaves us with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 11:
428 can be fit into 4000 9 times, resulting in a remainder of 148.
The next digit of our result is 9. 
Result so far: 166577.509
The remainder is 148 after subtracting 3852 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

On to step 12:
428 can be fit into 1480 3 times, resulting in a remainder of 196.
The next digit of our result is 3. 
Result so far: 166577.5093
Subtracting 1284 from 1480 leaves us with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Step 13:
428 goes into 1960 4 times with a remainder of 248.
The next digit of our result is 4. 
Result so far: 166577.50934
Deduct 1712 from 1960 and we're left with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Moving on to step 14:
When dividing 2480 by 428, we get 5 with a remainder of 340.
Use 5 as the next digit of our solution. 
Result so far: 166577.509345
Subtract 2140 from 2480 to get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Step 15:
428 goes into 3400 7 times with a remainder of 404.
The next digit of our result is 7. 
Result so far: 166577.5093457
Subtract 2996 from 3400 to get 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Let's proceed to step 16:
4040 divided by 428 is 9 with a remainder of 188.
Record the quotient 9 as the next digit in the result. 
Result so far: 166577.50934579
If we subtract 3852 from 4040, we get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

In conclusion, the division gives 166577.50934579 with a balance of 1.88e-07.