We look at the division of 71044702 by 427 
We're looking to find how many times 427 goes into 71044702.

On to step 1:
The number 427 fits into 7 0 times, leaving a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 427

Let's proceed to step 2:
If we divide 71 by 427, we get 0 and a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Include the next digit (0) from the dividend after 71, then repeat: 710 / 427

Let's proceed to step 3:
427 can be fit into 710 1 times, resulting in a remainder of 283.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 283 after subtracting 427 from 710.
Grab the next digit (4) from the dividend, add it to 283, then carry on: 2834 / 427

Advancing to step 4:
427 can be fit into 2834 6 times, resulting in a remainder of 272.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Subtracting 2562 from 2834 leaves us with 272.
Grab the next digit (4) from the dividend, add it to 272, then carry on: 2724 / 427

On to step 5:
427 goes into 2724 6 times with a remainder of 162.
Use 6 as the next digit of our solution. 
Result so far: 166.0
The remainder is 162 after subtracting 2562 from 2724.
Bring next digit (7) of the dividend behind the 162 and repeat the process: 1627 / 427

Going ahead to step 6:
When dividing 1627 by 427, we get 3 with a remainder of 346.
Write down 3 as next digit of the result. 
Result so far: 1663.0
Subtract 1281 from 1627 to get 346.
Bring next digit (0) of the dividend behind the 346 and repeat the process: 3460 / 427

On to step 7:
If we divide 3460 by 427, we get 8 and a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 16638.0
Deduct 3416 from 3460 and we're left with 44.
Fetch the next digit (2) from the dividend, attach it to 44 and continue: 442 / 427

Let's proceed to step 8:
427 can be fit into 442 1 times, resulting in a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 166381.0
Deduct 427 from 442 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 9:
The number 427 fits into 150 0 times, leaving a remainder of 150.
Put 0 as the next digit of the answer. 
Result so far: 166381.0
Subtracting 0 from 150 leaves us with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Let's proceed to step 10:
The number 427 fits into 1500 3 times, leaving a remainder of 219.
The next digit of our result is 3. 
Result so far: 166381.03
Subtract 1281 from 1500 to get 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Going ahead to step 11:
2190 divided by 427 is 5 with a remainder of 55.
The next digit of our result is 5. 
Result so far: 166381.035
If we take 2135 away from 2190, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 12:
The number 427 fits into 550 1 times, leaving a remainder of 123.
Record the quotient 1 as the next digit in the result. 
Result so far: 166381.0351
If we take 427 away from 550, we end up with 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Going ahead to step 13:
If we divide 1230 by 427, we get 2 and a remainder of 376.
Use 2 as the next digit of our solution. 
Result so far: 166381.03512
Subtracting 854 from 1230 leaves us with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Let's proceed to step 14:
The number 427 fits into 3760 8 times, leaving a remainder of 344.
Use 8 as the next digit of our solution. 
Result so far: 166381.035128
Deduct 3416 from 3760 and we're left with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Going ahead to step 15:
427 can be fit into 3440 8 times, resulting in a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 166381.0351288
Subtract 3416 from 3440 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 166381.0351288 with a balance of 2.4e-07.