We're dividing 19431 by 71 
We're looking to find how many times 71 goes into 19431.

Step 1:
The number 71 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 71

Advancing to step 2:
19 divided by 71 is 0 with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Include the next digit (4) from the dividend after 19, then repeat: 194 / 71

Going ahead to step 3:
71 can be fit into 194 2 times, resulting in a remainder of 52.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 142 from 194, we get 52.
Append the next digit (3) from the dividend to 52 and continue with: 523 / 71

Step 4:
If we divide 523 by 71, we get 7 and a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Subtracting 497 from 523 leaves us with 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 71

Let's proceed to step 5:
The number 71 fits into 261 3 times, leaving a remainder of 48.
The next digit of our result is 3. 
Result so far: 273.0
The remainder is 48 after subtracting 213 from 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 6:
480 divided by 71 is 6 with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 273.6
Subtracting 426 from 480 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 7:
The number 71 fits into 540 7 times, leaving a remainder of 43.
Record the quotient 7 as the next digit in the result. 
Result so far: 273.67
Subtract 497 from 540 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 8:
71 goes into 430 6 times with a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 273.676
Subtracting 426 from 430 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
If we divide 40 by 71, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 273.676
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 10:
71 can be fit into 400 5 times, resulting in a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 273.67605
Subtracting 355 from 400 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 11:
If we divide 450 by 71, we get 6 and a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 273.676056
Deduct 426 from 450 and we're left 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.

Step 12:
71 can be fit into 240 3 times, resulting in a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 273.6760563
If we take 213 away from 240, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 13:
The number 71 fits into 270 3 times, leaving a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 273.67605633
The remainder is 57 after subtracting 213 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

The final result is 273.67605633 with a remainder of 5.7e-08.