We look at the division of 71438728 by 196 
We want to divide 71438728 by 196.

Step 1:
196 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.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 196

On to step 2:
If we divide 71 by 196, we get 0 and a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Take the next digit (4) from the dividend and append it to 71, then repeat: 714 / 196

Moving on to step 3:
714 divided by 196 is 3 with a remainder of 126.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 588 away from 714, we end up with 126.
Include the next digit (3) from the dividend after 126, then repeat: 1263 / 196

Let's proceed to step 4:
The number 196 fits into 1263 6 times, leaving a remainder of 87.
Put 6 as the next digit of the answer. 
Result so far: 36.0
Subtract 1176 from 1263 to get 87.
Grab the next digit (8) from the dividend, add it to 87, then carry on: 878 / 196

Advancing to step 5:
If we divide 878 by 196, we get 4 and a remainder of 94.
Write down 4 as next digit of the result. 
Result so far: 364.0
Deduct 784 from 878 and we're left with 94.
Fetch the next digit (7) from the dividend, attach it to 94 and continue: 947 / 196

Going ahead to step 6:
If we divide 947 by 196, we get 4 and a remainder of 163.
Use 4 as the next digit of our solution. 
Result so far: 3644.0
Subtract 784 from 947 to get 163.
Bring next digit (2) of the dividend behind the 163 and repeat the process: 1632 / 196

Going ahead to step 7:
The number 196 fits into 1632 8 times, leaving a remainder of 64.
Use 8 as the next digit of our solution. 
Result so far: 36448.0
If we subtract 1568 from 1632, we get 64.
Include the next digit (8) from the dividend after 64, then repeat: 648 / 196

Moving on to step 8:
The number 196 fits into 648 3 times, leaving a remainder of 60.
Record the quotient 3 as the next digit in the result. 
Result so far: 364483.0
If we subtract 588 from 648, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 9:
If we divide 600 by 196, we get 3 and a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 364483.3
If we take 588 away from 600, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 10:
The number 196 fits into 120 0 times, leaving a remainder of 120.
The next digit of our result is 0. 
Result so far: 364483.3
If we take 0 away from 120, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 11:
196 can be fit into 1200 6 times, resulting in a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 364483.306
Subtracting 1176 from 1200 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 12:
When dividing 240 by 196, we get 1 with a remainder of 44.
Use 1 as the next digit of our solution. 
Result so far: 364483.3061
Deduct 196 from 240 and we're left 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.

Going ahead to step 13:
If we divide 440 by 196, we get 2 and a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 364483.30612
If we take 392 away from 440, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 14:
480 divided by 196 is 2 with a remainder of 88.
Record the quotient 2 as the next digit in the result. 
Result so far: 364483.306122
If we take 392 away from 480, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

After the division, we end up with 364483.306122 and a remainder of 8.8e-06.