71423720 divided by 439 
Our goal is to divide 71423720 by 439.

On to step 1:
7 divided by 439 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 439

Moving on to step 2:
The number 439 fits into 71 0 times, leaving a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Take the next digit (4) from the dividend and append it to 71, then repeat: 714 / 439

Going ahead to step 3:
439 goes into 714 1 times with a remainder of 275.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 275 after subtracting 439 from 714.
Fetch the next digit (2) from the dividend, attach it to 275 and continue: 2752 / 439

Moving on to step 4:
439 goes into 2752 6 times with a remainder of 118.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtract 2634 from 2752 to get 118.
Grab the next digit (3) from the dividend, add it to 118, then carry on: 1183 / 439

Going ahead to step 5:
439 can be fit into 1183 2 times, resulting in a remainder of 305.
The next digit of our result is 2. 
Result so far: 162.0
Deduct 878 from 1183 and we're left with 305.
Grab the next digit (7) from the dividend, add it to 305, then carry on: 3057 / 439

Moving on to step 6:
When dividing 3057 by 439, we get 6 with a remainder of 423.
The next digit of our result is 6. 
Result so far: 1626.0
If we take 2634 away from 3057, we end up with 423.
Fetch the next digit (2) from the dividend, attach it to 423 and continue: 4232 / 439

Let's proceed to step 7:
4232 divided by 439 is 9 with a remainder of 281.
Write down 9 as next digit of the result. 
Result so far: 16269.0
If we take 3951 away from 4232, we end up with 281.
Bring next digit (0) of the dividend behind the 281 and repeat the process: 2810 / 439

Going ahead to step 8:
439 goes into 2810 6 times with a remainder of 176.
Write down 6 as next digit of the result. 
Result so far: 162696.0
Deduct 2634 from 2810 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Advancing to step 9:
If we divide 1760 by 439, we get 4 and a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 162696.4
Deduct 1756 from 1760 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
439 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 162696.4
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 11:
439 goes into 400 0 times with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 162696.4
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final result is 162696.4 with a remainder of 0.04.