16243538 ÷ 71 
Our goal is to divide 16243538 by 71.

Moving on to step 1:
If we divide 1 by 71, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 71

Step 2:
16 divided by 71 is 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 16 after subtracting 0 from 16.
Bring next digit (2) of the dividend behind the 16 and repeat the process: 162 / 71

Going ahead to step 3:
162 divided by 71 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 142 from 162 and we're left with 20.
Bring next digit (4) of the dividend behind the 20 and repeat the process: 204 / 71

Advancing to step 4:
If we divide 204 by 71, we get 2 and a remainder of 62.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
If we take 142 away from 204, we end up with 62.
Grab the next digit (3) from the dividend, add it to 62, then carry on: 623 / 71

Advancing to step 5:
71 can be fit into 623 8 times, resulting in a remainder of 55.
Use 8 as the next digit of our solution. 
Result so far: 228.0
Deduct 568 from 623 and we're left with 55.
Grab the next digit (5) from the dividend, add it to 55, then carry on: 555 / 71

On to step 6:
71 goes into 555 7 times with a remainder of 58.
Put 7 as the next digit of the answer. 
Result so far: 2287.0
The remainder is 58 after subtracting 497 from 555.
Take the next digit (3) from the dividend and append it to 58, then repeat: 583 / 71

Let's proceed to step 7:
71 can be fit into 583 8 times, resulting in a remainder of 15.
The number 8 becomes the next digit in our result. 
Result so far: 22878.0
Subtract 568 from 583 to get 15.
Take the next digit (8) from the dividend and append it to 15, then repeat: 158 / 71

Advancing to step 8:
If we divide 158 by 71, we get 2 and a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 228782.0
Deduct 142 from 158 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
71 can be fit into 160 2 times, resulting in a remainder of 18.
The next digit of our result is 2. 
Result so far: 228782.2
Subtract 142 from 160 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 10:
If we divide 180 by 71, we get 2 and a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 228782.22
If we subtract 142 from 180, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 228782.22 with a remainder of 0.038.