We're dividing 354100 by 71 
We want to figure out the number of times 354100 can be divided by 71.

On to step 1:
When dividing 3 by 71, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 71

Let's proceed to step 2:
35 divided by 71 is 0 with a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Bring next digit (4) of the dividend behind the 35 and repeat the process: 354 / 71

Advancing to step 3:
The number 71 fits into 354 4 times, leaving a remainder of 70.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 284 from 354 leaves us with 70.
Include the next digit (1) from the dividend after 70, then repeat: 701 / 71

On to step 4:
71 goes into 701 9 times with a remainder of 62.
Use 9 as the next digit of our solution. 
Result so far: 49.0
Deduct 639 from 701 and we're left with 62.
Include the next digit (0) from the dividend after 62, then repeat: 620 / 71

Step 5:
620 divided by 71 is 8 with a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 498.0
Subtracting 568 from 620 leaves us with 52.
Fetch the next digit (0) from the dividend, attach it to 52 and continue: 520 / 71

Let's proceed to step 6:
If we divide 520 by 71, we get 7 and a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 4987.0
If we subtract 497 from 520, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
71 goes into 230 3 times with a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 4987.3
Deduct 213 from 230 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 8:
The number 71 fits into 170 2 times, leaving a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 4987.32
The remainder is 28 after subtracting 142 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 9:
71 can be fit into 280 3 times, resulting in a remainder of 67.
Write down 3 as next digit of the result. 
Result so far: 4987.323
Subtract 213 from 280 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Going ahead to step 10:
When dividing 670 by 71, we get 9 with a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 4987.3239
Subtracting 639 from 670 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.

On to step 11:
71 goes into 310 4 times with a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 4987.32394
Subtract 284 from 310 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 12:
If we divide 260 by 71, we get 3 and a remainder of 47.
Put 3 as the next digit of the answer. 
Result so far: 4987.323943
If we take 213 away from 260, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 13:
71 can be fit into 470 6 times, resulting in a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 4987.3239436
The remainder is 44 after subtracting 426 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 14:
If we divide 440 by 71, we get 6 and a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 4987.32394366
Deduct 426 from 440 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 4987.32394366 and a remainder of 1.4e-08.