We're dividing 104439 by 71 
Our goal is to divide 104439 by 71.

Let's proceed to step 1:
When dividing 1 by 71, we get 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 71

Let's proceed to step 2:
71 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 10 to get 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 71

Going ahead to step 3:
71 can be fit into 104 1 times, resulting in a remainder of 33.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 71 from 104 to get 33.
Bring next digit (4) of the dividend behind the 33 and repeat the process: 334 / 71

Moving on to step 4:
If we divide 334 by 71, we get 4 and a remainder of 50.
Write down 4 as next digit of the result. 
Result so far: 14.0
The remainder is 50 after subtracting 284 from 334.
Include the next digit (3) from the dividend after 50, then repeat: 503 / 71

Advancing to step 5:
When dividing 503 by 71, we get 7 with a remainder of 6.
Record the quotient 7 as the next digit in the result. 
Result so far: 147.0
The remainder is 6 after subtracting 497 from 503.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 71

Advancing to step 6:
71 goes into 69 0 times with a remainder of 69.
Write down 0 as next digit of the result. 
Result so far: 1470.0
Subtracting 0 from 69 leaves us with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Moving on to step 7:
If we divide 690 by 71, we get 9 and a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 1470.9
Deduct 639 from 690 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 8:
The number 71 fits into 510 7 times, leaving a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 1470.97
If we take 497 away from 510, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 9:
71 goes into 130 1 times with a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 1470.971
Subtract 71 from 130 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 10:
If we divide 590 by 71, we get 8 and a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 1470.9718
Subtract 568 from 590 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 11:
220 divided by 71 is 3 with a remainder of 7.
The next digit of our result is 3. 
Result so far: 1470.97183
Subtract 213 from 220 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 12:
If we divide 70 by 71, we get 0 and a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 1470.97183
If we take 0 away from 70, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 13:
The number 71 fits into 700 9 times, leaving a remainder of 61.
Put 9 as the next digit of the answer. 
Result so far: 1470.9718309
If we subtract 639 from 700, we get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Step 14:
71 can be fit into 610 8 times, resulting in a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 1470.97183098
The remainder is 42 after subtracting 568 from 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

In conclusion, the division gives 1470.97183098 with a balance of 4.2e-08.