161599 ÷ 71 
We want to divide 161599 by 71.

Advancing to step 1:
The number 71 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 71

Advancing to step 2:
When dividing 16 by 71, we get 0 with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 71

On to step 3:
71 goes into 161 2 times with a remainder of 19.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 142 from 161 leaves us with 19.
Include the next digit (5) from the dividend after 19, then repeat: 195 / 71

Going ahead to step 4:
71 goes into 195 2 times with a remainder of 53.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Subtract 142 from 195 to get 53.
Fetch the next digit (9) from the dividend, attach it to 53 and continue: 539 / 71

Step 5:
If we divide 539 by 71, we get 7 and a remainder of 42.
Use 7 as the next digit of our solution. 
Result so far: 227.0
If we take 497 away from 539, we end up with 42.
Grab the next digit (9) from the dividend, add it to 42, then carry on: 429 / 71

Let's proceed to step 6:
The number 71 fits into 429 6 times, leaving a remainder of 3.
Put 6 as the next digit of the answer. 
Result so far: 2276.0
If we subtract 426 from 429, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 7:
71 goes into 30 0 times with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 2276.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
71 can be fit into 300 4 times, resulting in a remainder of 16.
The next digit of our result is 4. 
Result so far: 2276.04
Subtracting 284 from 300 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 9:
71 can be fit into 160 2 times, resulting in a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 2276.042
If we subtract 142 from 160, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 10:
The number 71 fits into 180 2 times, leaving a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 2276.0422
Deduct 142 from 180 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 2276.0422 with a remainder of 0.00038.