We're dividing 1426 by 71 
We want to figure out the number of times 1426 can be divided by 71.

Step 1:
If we divide 1 by 71, we get 0 and a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 71

Moving on to step 2:
When dividing 14 by 71, we get 0 with a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 14 to get 14.
Fetch the next digit (2) from the dividend, attach it to 14 and continue: 142 / 71

Let's proceed to step 3:
If we divide 142 by 71, we get 2 and a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 142 from 142 leaves us with 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 71

On to step 4:
The number 71 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 20.0
The remainder is 6 after subtracting 0 from 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 5:
60 divided by 71 is 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 20.0
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 6:
71 goes into 600 8 times with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 20.08
If we take 568 away from 600, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 7:
71 can be fit into 320 4 times, resulting in a remainder of 36.
The next digit of our result is 4. 
Result so far: 20.084
Deduct 284 from 320 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 8:
71 can be fit into 360 5 times, resulting in a remainder of 5.
The next digit of our result is 5. 
Result so far: 20.0845
Subtract 355 from 360 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 9:
If we divide 50 by 71, we get 0 and a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 20.0845
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 10:
The number 71 fits into 500 7 times, leaving a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 20.084507
Deduct 497 from 500 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 11:
71 can be fit into 30 0 times, resulting in a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 20.084507
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 12:
300 divided by 71 is 4 with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 20.08450704
If we take 284 away from 300, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 20.08450704 with a balance of 1.6e-08.