71140489 ÷ 204 
The aim is to understand the frequency of 204 in 71140489.

On to step 1:
204 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 subtract 0 from 7, we get 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 204

Let's proceed to step 2:
When dividing 71 by 204, we get 0 with 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 (1) from the dividend, attach it to 71 and continue: 711 / 204

On to step 3:
204 goes into 711 3 times with a remainder of 99.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 612 away from 711, we end up with 99.
Take the next digit (4) from the dividend and append it to 99, then repeat: 994 / 204

On to step 4:
The number 204 fits into 994 4 times, leaving a remainder of 178.
Put 4 as the next digit of the answer. 
Result so far: 34.0
Subtracting 816 from 994 leaves us with 178.
Take the next digit (0) from the dividend and append it to 178, then repeat: 1780 / 204

Let's proceed to step 5:
204 goes into 1780 8 times with a remainder of 148.
Use 8 as the next digit of our solution. 
Result so far: 348.0
Deduct 1632 from 1780 and we're left with 148.
Take the next digit (4) from the dividend and append it to 148, then repeat: 1484 / 204

Advancing to step 6:
204 can be fit into 1484 7 times, resulting in a remainder of 56.
Record the quotient 7 as the next digit in the result. 
Result so far: 3487.0
Subtracting 1428 from 1484 leaves us with 56.
Grab the next digit (8) from the dividend, add it to 56, then carry on: 568 / 204

Moving on to step 7:
If we divide 568 by 204, we get 2 and a remainder of 160.
Write down 2 as next digit of the result. 
Result so far: 34872.0
Deduct 408 from 568 and we're left with 160.
Fetch the next digit (9) from the dividend, attach it to 160 and continue: 1609 / 204

Let's proceed to step 8:
When dividing 1609 by 204, we get 7 with a remainder of 181.
Write down 7 as next digit of the result. 
Result so far: 348727.0
Deduct 1428 from 1609 and we're left with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

On to step 9:
1810 divided by 204 is 8 with a remainder of 178.
Record the quotient 8 as the next digit in the result. 
Result so far: 348727.8
Subtract 1632 from 1810 to get 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Let's proceed to step 10:
The number 204 fits into 1780 8 times, leaving a remainder of 148.
Use 8 as the next digit of our solution. 
Result so far: 348727.88
Deduct 1632 from 1780 and we're left with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

In conclusion, the division gives 348727.88 with a balance of 0.148.