We look at the division of 71313584 by 514 
We're looking to find how many times 514 goes into 71313584.

Let's proceed to step 1:
7 divided by 514 is 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 514

Let's proceed to step 2:
71 divided by 514 is 0 with a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Include the next digit (3) from the dividend after 71, then repeat: 713 / 514

Step 3:
713 divided by 514 is 1 with a remainder of 199.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 514 from 713 leaves us with 199.
Take the next digit (1) from the dividend and append it to 199, then repeat: 1991 / 514

Let's proceed to step 4:
When dividing 1991 by 514, we get 3 with a remainder of 449.
The next digit of our result is 3. 
Result so far: 13.0
The remainder is 449 after subtracting 1542 from 1991.
Fetch the next digit (3) from the dividend, attach it to 449 and continue: 4493 / 514

Moving on to step 5:
When dividing 4493 by 514, we get 8 with a remainder of 381.
Use 8 as the next digit of our solution. 
Result so far: 138.0
If we subtract 4112 from 4493, we get 381.
Include the next digit (5) from the dividend after 381, then repeat: 3815 / 514

Step 6:
When dividing 3815 by 514, we get 7 with a remainder of 217.
The next digit of our result is 7. 
Result so far: 1387.0
Subtract 3598 from 3815 to get 217.
Include the next digit (8) from the dividend after 217, then repeat: 2178 / 514

Going ahead to step 7:
When dividing 2178 by 514, we get 4 with a remainder of 122.
The next digit of our result is 4. 
Result so far: 13874.0
If we subtract 2056 from 2178, we get 122.
Fetch the next digit (4) from the dividend, attach it to 122 and continue: 1224 / 514

Step 8:
1224 divided by 514 is 2 with a remainder of 196.
The next digit of our result is 2. 
Result so far: 138742.0
The remainder is 196 after subtracting 1028 from 1224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Going ahead to step 9:
514 can be fit into 1960 3 times, resulting in a remainder of 418.
Use 3 as the next digit of our solution. 
Result so far: 138742.3
Subtract 1542 from 1960 to get 418.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4180, and continue the process.

On to step 10:
When dividing 4180 by 514, we get 8 with a remainder of 68.
Use 8 as the next digit of our solution. 
Result so far: 138742.38
Deduct 4112 from 4180 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 11:
If we divide 680 by 514, we get 1 and a remainder of 166.
Put 1 as the next digit of the answer. 
Result so far: 138742.381
Subtracting 514 from 680 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Step 12:
The number 514 fits into 1660 3 times, leaving a remainder of 118.
Record the quotient 3 as the next digit in the result. 
Result so far: 138742.3813
The remainder is 118 after subtracting 1542 from 1660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Let's proceed to step 13:
1180 divided by 514 is 2 with a remainder of 152.
Use 2 as the next digit of our solution. 
Result so far: 138742.38132
The remainder is 152 after subtracting 1028 from 1180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Advancing to step 14:
1520 divided by 514 is 2 with a remainder of 492.
Use 2 as the next digit of our solution. 
Result so far: 138742.381322
The remainder is 492 after subtracting 1028 from 1520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4920, and continue the process.

The final result is 138742.381322 with a remainder of 4.92e-05.