We look at the division of 198132 by 71 
We want to figure out the number of times 198132 can be divided by 71.

Going ahead to step 1:
The number 71 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 71

On to step 2:
The number 71 fits into 19 0 times, leaving a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Append the next digit (8) from the dividend to 19 and continue with: 198 / 71

Advancing to step 3:
When dividing 198 by 71, we get 2 with a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 56 after subtracting 142 from 198.
Append the next digit (1) from the dividend to 56 and continue with: 561 / 71

On to step 4:
561 divided by 71 is 7 with a remainder of 64.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Subtract 497 from 561 to get 64.
Fetch the next digit (3) from the dividend, attach it to 64 and continue: 643 / 71

Moving on to step 5:
If we divide 643 by 71, we get 9 and a remainder of 4.
The next digit of our result is 9. 
Result so far: 279.0
If we take 639 away from 643, we end up with 4.
Grab the next digit (2) from the dividend, add it to 4, then carry on: 42 / 71

Going ahead to step 6:
The number 71 fits into 42 0 times, leaving a remainder of 42.
The next digit of our result is 0. 
Result so far: 2790.0
Deduct 0 from 42 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
When dividing 420 by 71, we get 5 with a remainder of 65.
The next digit of our result is 5. 
Result so far: 2790.5
Deduct 355 from 420 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

On to step 8:
If we divide 650 by 71, we get 9 and a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 2790.59
Subtracting 639 from 650 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 9:
When dividing 110 by 71, we get 1 with a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 2790.591
Subtract 71 from 110 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 10:
When dividing 390 by 71, we get 5 with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 2790.5915
The remainder is 35 after subtracting 355 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 11:
71 goes into 350 4 times with a remainder of 66.
Put 4 as the next digit of the answer. 
Result so far: 2790.59154
Deduct 284 from 350 and we're left with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 12:
71 can be fit into 660 9 times, resulting in a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 2790.591549
Subtracting 639 from 660 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 13:
The number 71 fits into 210 2 times, leaving a remainder of 68.
The next digit of our result is 2. 
Result so far: 2790.5915492
If we subtract 142 from 210, we get 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 14:
680 divided by 71 is 9 with a remainder of 41.
The next digit of our result is 9. 
Result so far: 2790.59154929
Subtract 639 from 680 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

The final result is 2790.59154929 with a remainder of 4.1e-08.