We look at the division of 71384084 by 515 
Our goal is to divide 71384084 by 515.

Going ahead to step 1:
When dividing 7 by 515, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
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 / 515

Advancing to step 2:
If we divide 71 by 515, we get 0 and a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Append the next digit (3) from the dividend to 71 and continue with: 713 / 515

Going ahead to step 3:
When dividing 713 by 515, we get 1 with a remainder of 198.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 515 from 713, we get 198.
Take the next digit (8) from the dividend and append it to 198, then repeat: 1988 / 515

Let's proceed to step 4:
When dividing 1988 by 515, we get 3 with a remainder of 443.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 1545 from 1988 leaves us with 443.
Take the next digit (4) from the dividend and append it to 443, then repeat: 4434 / 515

Step 5:
The number 515 fits into 4434 8 times, leaving a remainder of 314.
Use 8 as the next digit of our solution. 
Result so far: 138.0
If we subtract 4120 from 4434, we get 314.
Fetch the next digit (0) from the dividend, attach it to 314 and continue: 3140 / 515

Moving on to step 6:
515 can be fit into 3140 6 times, resulting in a remainder of 50.
Write down 6 as next digit of the result. 
Result so far: 1386.0
Subtract 3090 from 3140 to get 50.
Fetch the next digit (8) from the dividend, attach it to 50 and continue: 508 / 515

Step 7:
515 goes into 508 0 times with a remainder of 508.
Put 0 as the next digit of the answer. 
Result so far: 13860.0
The remainder is 508 after subtracting 0 from 508.
Bring next digit (4) of the dividend behind the 508 and repeat the process: 5084 / 515

Step 8:
515 goes into 5084 9 times with a remainder of 449.
The next digit of our result is 9. 
Result so far: 138609.0
If we take 4635 away from 5084, we end up with 449.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4490, and continue the process.

Let's proceed to step 9:
515 can be fit into 4490 8 times, resulting in a remainder of 370.
The number 8 becomes the next digit in our result. 
Result so far: 138609.8
Deduct 4120 from 4490 and we're left with 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Advancing to step 10:
The number 515 fits into 3700 7 times, leaving a remainder of 95.
The next digit of our result is 7. 
Result so far: 138609.87
Subtracting 3605 from 3700 leaves us with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

On to step 11:
950 divided by 515 is 1 with a remainder of 435.
Use 1 as the next digit of our solution. 
Result so far: 138609.871
Deduct 515 from 950 and we're left with 435.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4350, and continue the process.

Going ahead to step 12:
515 goes into 4350 8 times with a remainder of 230.
Put 8 as the next digit of the answer. 
Result so far: 138609.8718
If we take 4120 away from 4350, we end up with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Advancing to step 13:
2300 divided by 515 is 4 with a remainder of 240.
Record the quotient 4 as the next digit in the result. 
Result so far: 138609.87184
If we take 2060 away from 2300, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Going ahead to step 14:
515 goes into 2400 4 times with a remainder of 340.
Use 4 as the next digit of our solution. 
Result so far: 138609.871844
Subtract 2060 from 2400 to get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

The final result is 138609.871844 with a remainder of 3.4e-05.