71813947 ÷ 439 
We want to divide 71813947 by 439.

Going ahead to step 1:
The number 439 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
The remainder is 7 after subtracting 0 from 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 439

Going ahead to step 2:
439 can be fit into 71 0 times, resulting in a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Fetch the next digit (8) from the dividend, attach it to 71 and continue: 718 / 439

Step 3:
The number 439 fits into 718 1 times, leaving a remainder of 279.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 439 from 718, we get 279.
Include the next digit (1) from the dividend after 279, then repeat: 2791 / 439

Advancing to step 4:
The number 439 fits into 2791 6 times, leaving a remainder of 157.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtracting 2634 from 2791 leaves us with 157.
Grab the next digit (3) from the dividend, add it to 157, then carry on: 1573 / 439

Advancing to step 5:
If we divide 1573 by 439, we get 3 and a remainder of 256.
Write down 3 as next digit of the result. 
Result so far: 163.0
If we subtract 1317 from 1573, we get 256.
Grab the next digit (9) from the dividend, add it to 256, then carry on: 2569 / 439

Advancing to step 6:
439 can be fit into 2569 5 times, resulting in a remainder of 374.
The next digit of our result is 5. 
Result so far: 1635.0
If we take 2195 away from 2569, we end up with 374.
Bring next digit (4) of the dividend behind the 374 and repeat the process: 3744 / 439

Step 7:
3744 divided by 439 is 8 with a remainder of 232.
Write down 8 as next digit of the result. 
Result so far: 16358.0
If we take 3512 away from 3744, we end up with 232.
Fetch the next digit (7) from the dividend, attach it to 232 and continue: 2327 / 439

Moving on to step 8:
2327 divided by 439 is 5 with a remainder of 132.
The number 5 becomes the next digit in our result. 
Result so far: 163585.0
If we take 2195 away from 2327, we end up with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

On to step 9:
439 can be fit into 1320 3 times, resulting in a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 163585.3
Subtract 1317 from 1320 to 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.

Let's proceed to step 10:
When dividing 30 by 439, we get 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 163585.3
If we subtract 0 from 30, we 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.

On to step 11:
439 goes into 300 0 times with a remainder of 300.
Write down 0 as next digit of the result. 
Result so far: 163585.3
If we take 0 away from 300, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Our division results in 163585.3 with a remaining 0.03.