We're dividing 71389435 by 426 
We're looking to find how many times 426 goes into 71389435.

Moving on to step 1:
426 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 426

On to step 2:
426 goes into 71 0 times 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.
Bring next digit (3) of the dividend behind the 71 and repeat the process: 713 / 426

Going ahead to step 3:
If we divide 713 by 426, we get 1 and a remainder of 287.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 426 from 713 and we're left with 287.
Append the next digit (8) from the dividend to 287 and continue with: 2878 / 426

Let's proceed to step 4:
426 goes into 2878 6 times with a remainder of 322.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we take 2556 away from 2878, we end up with 322.
Append the next digit (9) from the dividend to 322 and continue with: 3229 / 426

Let's proceed to step 5:
The number 426 fits into 3229 7 times, leaving a remainder of 247.
Put 7 as the next digit of the answer. 
Result so far: 167.0
Subtract 2982 from 3229 to get 247.
Bring next digit (4) of the dividend behind the 247 and repeat the process: 2474 / 426

Let's proceed to step 6:
426 goes into 2474 5 times with a remainder of 344.
Put 5 as the next digit of the answer. 
Result so far: 1675.0
If we subtract 2130 from 2474, we get 344.
Append the next digit (3) from the dividend to 344 and continue with: 3443 / 426

On to step 7:
The number 426 fits into 3443 8 times, leaving a remainder of 35.
Use 8 as the next digit of our solution. 
Result so far: 16758.0
Subtracting 3408 from 3443 leaves us with 35.
Append the next digit (5) from the dividend to 35 and continue with: 355 / 426

Moving on to step 8:
426 goes into 355 0 times with a remainder of 355.
Write down 0 as next digit of the result. 
Result so far: 167580.0
If we take 0 away from 355, we end up with 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

On to step 9:
If we divide 3550 by 426, we get 8 and a remainder of 142.
Write down 8 as next digit of the result. 
Result so far: 167580.8
The remainder is 142 after subtracting 3408 from 3550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Advancing to step 10:
1420 divided by 426 is 3 with a remainder of 142.
The number 3 becomes the next digit in our result. 
Result so far: 167580.83
If we take 1278 away from 1420, we end up with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Step 11:
If we divide 1420 by 426, we get 3 and a remainder of 142.
The number 3 becomes the next digit in our result. 
Result so far: 167580.833
Deduct 1278 from 1420 and we're left with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

The quotient of the division is 167580.833, and the remainder is 0.0142.