71242778 ÷ 204 
We want to figure out the number of times 71242778 can be divided by 204.

Moving on to step 1:
204 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 204

Let's proceed to step 2:
When dividing 71 by 204, we get 0 with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Grab the next digit (2) from the dividend, add it to 71, then carry on: 712 / 204

Let's proceed to step 3:
The number 204 fits into 712 3 times, leaving a remainder of 100.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 612 from 712 and we're left with 100.
Bring next digit (4) of the dividend behind the 100 and repeat the process: 1004 / 204

Step 4:
If we divide 1004 by 204, we get 4 and a remainder of 188.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
The remainder is 188 after subtracting 816 from 1004.
Bring next digit (2) of the dividend behind the 188 and repeat the process: 1882 / 204

Going ahead to step 5:
204 can be fit into 1882 9 times, resulting in a remainder of 46.
The number 9 becomes the next digit in our result. 
Result so far: 349.0
Deduct 1836 from 1882 and we're left with 46.
Append the next digit (7) from the dividend to 46 and continue with: 467 / 204

Going ahead to step 6:
467 divided by 204 is 2 with a remainder of 59.
The number 2 becomes the next digit in our result. 
Result so far: 3492.0
Subtracting 408 from 467 leaves us with 59.
Fetch the next digit (7) from the dividend, attach it to 59 and continue: 597 / 204

Step 7:
The number 204 fits into 597 2 times, leaving a remainder of 189.
Record the quotient 2 as the next digit in the result. 
Result so far: 34922.0
The remainder is 189 after subtracting 408 from 597.
Include the next digit (8) from the dividend after 189, then repeat: 1898 / 204

Moving on to step 8:
1898 divided by 204 is 9 with a remainder of 62.
Put 9 as the next digit of the answer. 
Result so far: 349229.0
If we subtract 1836 from 1898, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 9:
The number 204 fits into 620 3 times, leaving a remainder of 8.
The number 3 becomes the next digit in our result. 
Result so far: 349229.3
The remainder is 8 after subtracting 612 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 10:
204 can be fit into 80 0 times, resulting in a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 349229.3
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 11:
If we divide 800 by 204, we get 3 and a remainder of 188.
Put 3 as the next digit of the answer. 
Result so far: 349229.303
If we subtract 612 from 800, 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.

Step 12:
When dividing 1880 by 204, we get 9 with a remainder of 44.
Write down 9 as next digit of the result. 
Result so far: 349229.3039
Subtracting 1836 from 1880 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 13:
If we divide 440 by 204, we get 2 and a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 349229.30392
If we take 408 away from 440, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 14:
204 goes into 320 1 times with a remainder of 116.
Record the quotient 1 as the next digit in the result. 
Result so far: 349229.303921
If we subtract 204 from 320, we get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

On to step 15:
The number 204 fits into 1160 5 times, leaving a remainder of 140.
The number 5 becomes the next digit in our result. 
Result so far: 349229.3039215
Subtract 1020 from 1160 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 16:
1400 divided by 204 is 6 with a remainder of 176.
The next digit of our result is 6. 
Result so far: 349229.30392156
If we take 1224 away from 1400, we end up with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

The final result is 349229.30392156 with a remainder of 1.76e-07.