We're dividing 400900 by 71 
We want to figure out the number of times 400900 can be divided by 71.

On to step 1:
71 can be fit into 4 0 times, resulting in a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 71

Advancing to step 2:
71 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Grab the next digit (0) from the dividend, add it to 40, then carry on: 400 / 71

Advancing to step 3:
400 divided by 71 is 5 with a remainder of 45.
The next digit of our result is 5. 
Result so far: 5.0
If we take 355 away from 400, we end up with 45.
Include the next digit (9) from the dividend after 45, then repeat: 459 / 71

Advancing to step 4:
71 can be fit into 459 6 times, resulting in a remainder of 33.
Record the quotient 6 as the next digit in the result. 
Result so far: 56.0
If we take 426 away from 459, we end up with 33.
Grab the next digit (0) from the dividend, add it to 33, then carry on: 330 / 71

Step 5:
When dividing 330 by 71, we get 4 with a remainder of 46.
Record the quotient 4 as the next digit in the result. 
Result so far: 564.0
If we take 284 away from 330, we end up with 46.
Include the next digit (0) from the dividend after 46, then repeat: 460 / 71

On to step 6:
71 can be fit into 460 6 times, resulting in a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 5646.0
If we subtract 426 from 460, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
71 goes into 340 4 times with a remainder of 56.
Put 4 as the next digit of the answer. 
Result so far: 5646.4
Deduct 284 from 340 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 8:
If we divide 560 by 71, we get 7 and a remainder of 63.
The next digit of our result is 7. 
Result so far: 5646.47
If we subtract 497 from 560, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

On to step 9:
The number 71 fits into 630 8 times, leaving a remainder of 62.
Record the quotient 8 as the next digit in the result. 
Result so far: 5646.478
Subtracting 568 from 630 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 10:
620 divided by 71 is 8 with a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 5646.4788
If we subtract 568 from 620, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The quotient of the division is 5646.4788, and the remainder is 0.00052.