We're dividing 71234340 by 467 
We want to figure out the number of times 71234340 can be divided by 467.

Moving on to step 1:
If we divide 7 by 467, we get 0 and 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.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 467

Let's proceed to step 2:
467 can be fit into 71 0 times, resulting in a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Include the next digit (2) from the dividend after 71, then repeat: 712 / 467

Advancing to step 3:
If we divide 712 by 467, we get 1 and a remainder of 245.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 467 away from 712, we end up with 245.
Take the next digit (3) from the dividend and append it to 245, then repeat: 2453 / 467

On to step 4:
2453 divided by 467 is 5 with a remainder of 118.
Write down 5 as next digit of the result. 
Result so far: 15.0
Subtracting 2335 from 2453 leaves us with 118.
Fetch the next digit (4) from the dividend, attach it to 118 and continue: 1184 / 467

Advancing to step 5:
When dividing 1184 by 467, we get 2 with a remainder of 250.
The next digit of our result is 2. 
Result so far: 152.0
Deduct 934 from 1184 and we're left with 250.
Include the next digit (3) from the dividend after 250, then repeat: 2503 / 467

Step 6:
The number 467 fits into 2503 5 times, leaving a remainder of 168.
Use 5 as the next digit of our solution. 
Result so far: 1525.0
If we subtract 2335 from 2503, we get 168.
Take the next digit (4) from the dividend and append it to 168, then repeat: 1684 / 467

On to step 7:
When dividing 1684 by 467, we get 3 with a remainder of 283.
Write down 3 as next digit of the result. 
Result so far: 15253.0
If we take 1401 away from 1684, we end up with 283.
Take the next digit (0) from the dividend and append it to 283, then repeat: 2830 / 467

Let's proceed to step 8:
When dividing 2830 by 467, we get 6 with a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 152536.0
Subtracting 2802 from 2830 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 9:
280 divided by 467 is 0 with a remainder of 280.
The number 0 becomes the next digit in our result. 
Result so far: 152536.0
The remainder is 280 after subtracting 0 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 10:
2800 divided by 467 is 5 with a remainder of 465.
Record the quotient 5 as the next digit in the result. 
Result so far: 152536.05
If we take 2335 away from 2800, we end up with 465.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

Going ahead to step 11:
The number 467 fits into 4650 9 times, leaving a remainder of 447.
The next digit of our result is 9. 
Result so far: 152536.059
If we take 4203 away from 4650, we end up with 447.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4470, and continue the process.

Step 12:
If we divide 4470 by 467, we get 9 and a remainder of 267.
Use 9 as the next digit of our solution. 
Result so far: 152536.0599
Subtracting 4203 from 4470 leaves us with 267.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

The quotient of the division is 152536.0599, and the remainder is 0.00267.