71423247 divided by 400 
We want to divide 71423247 by 400.

Step 1:
When dividing 7 by 400, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 400

Moving on to step 2:
400 goes into 71 0 times with a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Fetch the next digit (4) from the dividend, attach it to 71 and continue: 714 / 400

Moving on to step 3:
714 divided by 400 is 1 with a remainder of 314.
The next digit of our result is 1. 
Result so far: 1.0
If we take 400 away from 714, we end up with 314.
Bring next digit (2) of the dividend behind the 314 and repeat the process: 3142 / 400

On to step 4:
When dividing 3142 by 400, we get 7 with a remainder of 342.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we subtract 2800 from 3142, we get 342.
Fetch the next digit (3) from the dividend, attach it to 342 and continue: 3423 / 400

Step 5:
When dividing 3423 by 400, we get 8 with a remainder of 223.
Record the quotient 8 as the next digit in the result. 
Result so far: 178.0
Subtract 3200 from 3423 to get 223.
Bring next digit (2) of the dividend behind the 223 and repeat the process: 2232 / 400

Let's proceed to step 6:
2232 divided by 400 is 5 with a remainder of 232.
Write down 5 as next digit of the result. 
Result so far: 1785.0
Subtract 2000 from 2232 to get 232.
Take the next digit (4) from the dividend and append it to 232, then repeat: 2324 / 400

Moving on to step 7:
The number 400 fits into 2324 5 times, leaving a remainder of 324.
Record the quotient 5 as the next digit in the result. 
Result so far: 17855.0
If we subtract 2000 from 2324, we get 324.
Include the next digit (7) from the dividend after 324, then repeat: 3247 / 400

On to step 8:
If we divide 3247 by 400, we get 8 and a remainder of 47.
Write down 8 as next digit of the result. 
Result so far: 178558.0
Deduct 3200 from 3247 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 9:
If we divide 470 by 400, we get 1 and a remainder of 70.
Put 1 as the next digit of the answer. 
Result so far: 178558.1
Subtract 400 from 470 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 10:
400 can be fit into 700 1 times, resulting in a remainder of 300.
The number 1 becomes the next digit in our result. 
Result so far: 178558.11
If we take 400 away from 700, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final outcome is 178558.11, with a leftover of 0.3.