We're dividing 71989270 by 239 
We're looking to find how many times 239 goes into 71989270.

On to step 1:
The number 239 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 239

Advancing to step 2:
239 can be fit into 71 0 times, resulting in a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Fetch the next digit (9) from the dividend, attach it to 71 and continue: 719 / 239

Going ahead to step 3:
719 divided by 239 is 3 with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 717 from 719 leaves us with 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 239

Going ahead to step 4:
When dividing 28 by 239, we get 0 with a remainder of 28.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
Deduct 0 from 28 and we're left with 28.
Append the next digit (9) from the dividend to 28 and continue with: 289 / 239

Let's proceed to step 5:
239 goes into 289 1 times with a remainder of 50.
The number 1 becomes the next digit in our result. 
Result so far: 301.0
If we subtract 239 from 289, we get 50.
Append the next digit (2) from the dividend to 50 and continue with: 502 / 239

Step 6:
239 goes into 502 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 3012.0
Subtract 478 from 502 to get 24.
Take the next digit (7) from the dividend and append it to 24, then repeat: 247 / 239

Let's proceed to step 7:
239 can be fit into 247 1 times, resulting in a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 30121.0
Subtracting 239 from 247 leaves us with 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 239

Going ahead to step 8:
If we divide 80 by 239, we get 0 and a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 301210.0
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 9:
If we divide 800 by 239, we get 3 and a remainder of 83.
Use 3 as the next digit of our solution. 
Result so far: 301210.3
If we subtract 717 from 800, we get 83.
Since there are no more digits in the dividend, we add a zero to the remainder making it 830, and continue the process.

On to step 10:
239 can be fit into 830 3 times, resulting in a remainder of 113.
Write down 3 as next digit of the result. 
Result so far: 301210.33
If we subtract 717 from 830, we get 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

The final outcome is 301210.33, with a leftover of 0.113.