We're dividing 71014408 by 440 
Let's see how many times 440 fits into 71014408.

Going ahead to step 1:
440 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 440

On to step 2:
71 divided by 440 is 0 with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Fetch the next digit (0) from the dividend, attach it to 71 and continue: 710 / 440

Going ahead to step 3:
The number 440 fits into 710 1 times, leaving a remainder of 270.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 440 from 710 to get 270.
Append the next digit (1) from the dividend to 270 and continue with: 2701 / 440

Going ahead to step 4:
440 can be fit into 2701 6 times, resulting in a remainder of 61.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Subtracting 2640 from 2701 leaves us with 61.
Append the next digit (4) from the dividend to 61 and continue with: 614 / 440

Let's proceed to step 5:
614 divided by 440 is 1 with a remainder of 174.
The number 1 becomes the next digit in our result. 
Result so far: 161.0
Subtract 440 from 614 to get 174.
Take the next digit (4) from the dividend and append it to 174, then repeat: 1744 / 440

Step 6:
When dividing 1744 by 440, we get 3 with a remainder of 424.
Record the quotient 3 as the next digit in the result. 
Result so far: 1613.0
Subtracting 1320 from 1744 leaves us with 424.
Fetch the next digit (0) from the dividend, attach it to 424 and continue: 4240 / 440

Moving on to step 7:
4240 divided by 440 is 9 with a remainder of 280.
Write down 9 as next digit of the result. 
Result so far: 16139.0
Deduct 3960 from 4240 and we're left with 280.
Include the next digit (8) from the dividend after 280, then repeat: 2808 / 440

Let's proceed to step 8:
440 goes into 2808 6 times with a remainder of 168.
Use 6 as the next digit of our solution. 
Result so far: 161396.0
If we subtract 2640 from 2808, we get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

On to step 9:
440 goes into 1680 3 times with a remainder of 360.
The next digit of our result is 3. 
Result so far: 161396.3
Deduct 1320 from 1680 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Advancing to step 10:
440 can be fit into 3600 8 times, resulting in a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 161396.38
Deduct 3520 from 3600 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 11:
If we divide 800 by 440, we get 1 and a remainder of 360.
Write down 1 as next digit of the result. 
Result so far: 161396.381
Deduct 440 from 800 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 12:
3600 divided by 440 is 8 with a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 161396.3818
If we subtract 3520 from 3600, 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.

Going ahead to step 13:
800 divided by 440 is 1 with a remainder of 360.
The number 1 becomes the next digit in our result. 
Result so far: 161396.38181
If we subtract 440 from 800, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 14:
3600 divided by 440 is 8 with a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 161396.381818
If we take 3520 away from 3600, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 15:
440 can be fit into 800 1 times, resulting in a remainder of 360.
Record the quotient 1 as the next digit in the result. 
Result so far: 161396.3818181
The remainder is 360 after subtracting 440 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 16:
When dividing 3600 by 440, we get 8 with a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 161396.38181818
Subtracting 3520 from 3600 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

In conclusion, the division gives 161396.38181818 with a balance of 8e-08.