We look at the division of 71264520 by 515 
We want to figure out the number of times 71264520 can be divided by 515.

On to step 1:
515 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
If we take 0 away from 7, we end up with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 515

Step 2:
71 divided by 515 is 0 with a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Grab the next digit (2) from the dividend, add it to 71, then carry on: 712 / 515

Advancing to step 3:
When dividing 712 by 515, we get 1 with a remainder of 197.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 515 from 712 and we're left with 197.
Bring next digit (6) of the dividend behind the 197 and repeat the process: 1976 / 515

Moving on to step 4:
515 can be fit into 1976 3 times, resulting in a remainder of 431.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtracting 1545 from 1976 leaves us with 431.
Take the next digit (4) from the dividend and append it to 431, then repeat: 4314 / 515

On to step 5:
The number 515 fits into 4314 8 times, leaving a remainder of 194.
Use 8 as the next digit of our solution. 
Result so far: 138.0
If we subtract 4120 from 4314, we get 194.
Grab the next digit (5) from the dividend, add it to 194, then carry on: 1945 / 515

On to step 6:
The number 515 fits into 1945 3 times, leaving a remainder of 400.
Put 3 as the next digit of the answer. 
Result so far: 1383.0
Subtracting 1545 from 1945 leaves us with 400.
Fetch the next digit (2) from the dividend, attach it to 400 and continue: 4002 / 515

Advancing to step 7:
4002 divided by 515 is 7 with a remainder of 397.
Write down 7 as next digit of the result. 
Result so far: 13837.0
Subtract 3605 from 4002 to get 397.
Include the next digit (0) from the dividend after 397, then repeat: 3970 / 515

Advancing to step 8:
515 goes into 3970 7 times with a remainder of 365.
Use 7 as the next digit of our solution. 
Result so far: 138377.0
If we subtract 3605 from 3970, we get 365.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3650, and continue the process.

On to step 9:
515 can be fit into 3650 7 times, resulting in a remainder of 45.
The next digit of our result is 7. 
Result so far: 138377.7
If we subtract 3605 from 3650, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 10:
If we divide 450 by 515, we get 0 and a remainder of 450.
The number 0 becomes the next digit in our result. 
Result so far: 138377.7
Subtracting 0 from 450 leaves us with 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

On to step 11:
4500 divided by 515 is 8 with a remainder of 380.
Write down 8 as next digit of the result. 
Result so far: 138377.708
If we take 4120 away from 4500, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Step 12:
If we divide 3800 by 515, we get 7 and a remainder of 195.
The next digit of our result is 7. 
Result so far: 138377.7087
Subtract 3605 from 3800 to get 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

On to step 13:
1950 divided by 515 is 3 with a remainder of 405.
The number 3 becomes the next digit in our result. 
Result so far: 138377.70873
The remainder is 405 after subtracting 1545 from 1950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

On to step 14:
515 goes into 4050 7 times with a remainder of 445.
Record the quotient 7 as the next digit in the result. 
Result so far: 138377.708737
The remainder is 445 after subtracting 3605 from 4050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

On to step 15:
515 goes into 4450 8 times with a remainder of 330.
Record the quotient 8 as the next digit in the result. 
Result so far: 138377.7087378
Deduct 4120 from 4450 and we're left with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Moving on to step 16:
If we divide 3300 by 515, we get 6 and a remainder of 210.
Put 6 as the next digit of the answer. 
Result so far: 138377.70873786
Subtract 3090 from 3300 to get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

The final result is 138377.70873786 with a remainder of 2.1e-07.