We look at the division of 71728301 by 139 
Our goal is to divide 71728301 by 139.

Step 1:
When dividing 7 by 139, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 139

Going ahead to step 2:
139 can be fit into 71 0 times, resulting in 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.
Append the next digit (7) from the dividend to 71 and continue with: 717 / 139

On to step 3:
139 goes into 717 5 times with a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we subtract 695 from 717, we get 22.
Bring next digit (2) of the dividend behind the 22 and repeat the process: 222 / 139

Advancing to step 4:
The number 139 fits into 222 1 times, leaving a remainder of 83.
Write down 1 as next digit of the result. 
Result so far: 51.0
The remainder is 83 after subtracting 139 from 222.
Grab the next digit (8) from the dividend, add it to 83, then carry on: 838 / 139

On to step 5:
If we divide 838 by 139, we get 6 and a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 516.0
Subtracting 834 from 838 leaves us with 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 139

Going ahead to step 6:
When dividing 43 by 139, we get 0 with a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 5160.0
If we subtract 0 from 43, we get 43.
Bring next digit (0) of the dividend behind the 43 and repeat the process: 430 / 139

Step 7:
If we divide 430 by 139, we get 3 and a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 51603.0
If we subtract 417 from 430, we get 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 139

Let's proceed to step 8:
The number 139 fits into 131 0 times, leaving a remainder of 131.
Write down 0 as next digit of the result. 
Result so far: 516030.0
Subtract 0 from 131 to get 131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1310, and continue the process.

Moving on to step 9:
The number 139 fits into 1310 9 times, leaving a remainder of 59.
The number 9 becomes the next digit in our result. 
Result so far: 516030.9
The remainder is 59 after subtracting 1251 from 1310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Let's proceed to step 10:
When dividing 590 by 139, we get 4 with a remainder of 34.
Put 4 as the next digit of the answer. 
Result so far: 516030.94
Deduct 556 from 590 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 11:
139 goes into 340 2 times with a remainder of 62.
Use 2 as the next digit of our solution. 
Result so far: 516030.942
The remainder is 62 after subtracting 278 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 12:
The number 139 fits into 620 4 times, leaving a remainder of 64.
Record the quotient 4 as the next digit in the result. 
Result so far: 516030.9424
If we subtract 556 from 620, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 13:
139 can be fit into 640 4 times, resulting in a remainder of 84.
Use 4 as the next digit of our solution. 
Result so far: 516030.94244
Subtract 556 from 640 to get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

The quotient of the division is 516030.94244, and the remainder is 8.4e-05.