We look at the division of 71168923 by 367 
We want to figure out the number of times 71168923 can be divided by 367.

On to step 1:
367 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 367

Moving on to step 2:
When dividing 71 by 367, we get 0 with a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Include the next digit (1) from the dividend after 71, then repeat: 711 / 367

Let's proceed to step 3:
When dividing 711 by 367, we get 1 with a remainder of 344.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 367 from 711, we get 344.
Fetch the next digit (6) from the dividend, attach it to 344 and continue: 3446 / 367

Moving on to step 4:
367 can be fit into 3446 9 times, resulting in a remainder of 143.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Subtracting 3303 from 3446 leaves us with 143.
Bring next digit (8) of the dividend behind the 143 and repeat the process: 1438 / 367

On to step 5:
The number 367 fits into 1438 3 times, leaving a remainder of 337.
The number 3 becomes the next digit in our result. 
Result so far: 193.0
If we take 1101 away from 1438, we end up with 337.
Grab the next digit (9) from the dividend, add it to 337, then carry on: 3379 / 367

On to step 6:
367 goes into 3379 9 times with a remainder of 76.
The next digit of our result is 9. 
Result so far: 1939.0
The remainder is 76 after subtracting 3303 from 3379.
Grab the next digit (2) from the dividend, add it to 76, then carry on: 762 / 367

Moving on to step 7:
367 can be fit into 762 2 times, resulting in a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 19392.0
The remainder is 28 after subtracting 734 from 762.
Fetch the next digit (3) from the dividend, attach it to 28 and continue: 283 / 367

Step 8:
If we divide 283 by 367, we get 0 and a remainder of 283.
The next digit of our result is 0. 
Result so far: 193920.0
Subtracting 0 from 283 leaves us with 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Advancing to step 9:
The number 367 fits into 2830 7 times, leaving a remainder of 261.
Record the quotient 7 as the next digit in the result. 
Result so far: 193920.7
Subtracting 2569 from 2830 leaves us with 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

Let's proceed to step 10:
When dividing 2610 by 367, we get 7 with a remainder of 41.
Write down 7 as next digit of the result. 
Result so far: 193920.77
Deduct 2569 from 2610 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Our division results in 193920.77 with a remaining 0.041.