We look at the division of 71196473 by 246 
We're looking to find how many times 246 goes into 71196473.

Going ahead to step 1:
246 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 246

On to step 2:
When dividing 71 by 246, we get 0 with a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Grab the next digit (1) from the dividend, add it to 71, then carry on: 711 / 246

Going ahead to step 3:
If we divide 711 by 246, we get 2 and a remainder of 219.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 492 from 711 and we're left with 219.
Grab the next digit (9) from the dividend, add it to 219, then carry on: 2199 / 246

On to step 4:
246 goes into 2199 8 times with a remainder of 231.
Write down 8 as next digit of the result. 
Result so far: 28.0
The remainder is 231 after subtracting 1968 from 2199.
Include the next digit (6) from the dividend after 231, then repeat: 2316 / 246

On to step 5:
When dividing 2316 by 246, we get 9 with a remainder of 102.
Use 9 as the next digit of our solution. 
Result so far: 289.0
If we subtract 2214 from 2316, we get 102.
Grab the next digit (4) from the dividend, add it to 102, then carry on: 1024 / 246

Step 6:
1024 divided by 246 is 4 with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 2894.0
Subtracting 984 from 1024 leaves us with 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 246

Moving on to step 7:
When dividing 407 by 246, we get 1 with a remainder of 161.
The number 1 becomes the next digit in our result. 
Result so far: 28941.0
If we subtract 246 from 407, we get 161.
Take the next digit (3) from the dividend and append it to 161, then repeat: 1613 / 246

Let's proceed to step 8:
246 goes into 1613 6 times with a remainder of 137.
The next digit of our result is 6. 
Result so far: 289416.0
Subtract 1476 from 1613 to get 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Moving on to step 9:
If we divide 1370 by 246, we get 5 and a remainder of 140.
Use 5 as the next digit of our solution. 
Result so far: 289416.5
If we take 1230 away from 1370, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 10:
When dividing 1400 by 246, we get 5 with a remainder of 170.
Record the quotient 5 as the next digit in the result. 
Result so far: 289416.55
If we subtract 1230 from 1400, we get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

After the division, we end up with 289416.55 and a remainder of 0.17.