We look at the division of 71938 by 87 
We want to figure out the number of times 71938 can be divided by 87.

Let's proceed to step 1:
7 divided by 87 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 87

Step 2:
If we divide 71 by 87, we get 0 and a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Include the next digit (9) from the dividend after 71, then repeat: 719 / 87

Going ahead to step 3:
719 divided by 87 is 8 with a remainder of 23.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
The remainder is 23 after subtracting 696 from 719.
Bring next digit (3) of the dividend behind the 23 and repeat the process: 233 / 87

Moving on to step 4:
87 goes into 233 2 times with a remainder of 59.
Use 2 as the next digit of our solution. 
Result so far: 82.0
If we subtract 174 from 233, we get 59.
Take the next digit (8) from the dividend and append it to 59, then repeat: 598 / 87

Going ahead to step 5:
598 divided by 87 is 6 with a remainder of 76.
The next digit of our result is 6. 
Result so far: 826.0
Subtracting 522 from 598 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 6:
If we divide 760 by 87, we get 8 and a remainder of 64.
Write down 8 as next digit of the result. 
Result so far: 826.8
Subtract 696 from 760 to 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.

On to step 7:
The number 87 fits into 640 7 times, leaving a remainder of 31.
The number 7 becomes the next digit in our result. 
Result so far: 826.87
Subtracting 609 from 640 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 8:
The number 87 fits into 310 3 times, leaving a remainder of 49.
Write down 3 as next digit of the result. 
Result so far: 826.873
Subtracting 261 from 310 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Advancing to step 9:
The number 87 fits into 490 5 times, leaving a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 826.8735
Deduct 435 from 490 and we're left 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.

Going ahead to step 10:
87 goes into 550 6 times with a remainder of 28.
Use 6 as the next digit of our solution. 
Result so far: 826.87356
If we take 522 away from 550, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 11:
The number 87 fits into 280 3 times, leaving a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 826.873563
If we subtract 261 from 280, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 12:
If we divide 190 by 87, we get 2 and a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 826.8735632
Subtracting 174 from 190 leaves us 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.

Step 13:
When dividing 160 by 87, we get 1 with a remainder of 73.
Write down 1 as next digit of the result. 
Result so far: 826.87356321
Subtracting 87 from 160 leaves us with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

In conclusion, the division gives 826.87356321 with a balance of 7.3e-08.