Let's divide 71304698 by 161
Our goal is to divide 71304698 by 161.

Moving on to step 1:
161 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 161

Advancing to step 2:
If we divide 71 by 161, we get 0 and a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Append the next digit (3) from the dividend to 71 and continue with: 713 / 161

On to step 3:
161 can be fit into 713 4 times, resulting in a remainder of 69.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 644 from 713 leaves us with 69.
Append the next digit (0) from the dividend to 69 and continue with: 690 / 161

Moving on to step 4:
161 goes into 690 4 times with a remainder of 46.
Write down 4 as next digit of the result. 
Result so far: 44.0
The remainder is 46 after subtracting 644 from 690.
Append the next digit (4) from the dividend to 46 and continue with: 464 / 161

Moving on to step 5:
The number 161 fits into 464 2 times, leaving a remainder of 142.
The next digit of our result is 2. 
Result so far: 442.0
If we take 322 away from 464, we end up with 142.
Append the next digit (6) from the dividend to 142 and continue with: 1426 / 161

Advancing to step 6:
If we divide 1426 by 161, we get 8 and a remainder of 138.
The number 8 becomes the next digit in our result. 
Result so far: 4428.0
Deduct 1288 from 1426 and we're left with 138.
Append the next digit (9) from the dividend to 138 and continue with: 1389 / 161

Going ahead to step 7:
If we divide 1389 by 161, we get 8 and a remainder of 101.
The number 8 becomes the next digit in our result. 
Result so far: 44288.0
If we subtract 1288 from 1389, we get 101.
Include the next digit (8) from the dividend after 101, then repeat: 1018 / 161

Advancing to step 8:
1018 divided by 161 is 6 with a remainder of 52.
The next digit of our result is 6. 
Result so far: 442886.0
Deduct 966 from 1018 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 9:
161 goes into 520 3 times with a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 442886.3
If we take 483 away from 520, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 10:
161 can be fit into 370 2 times, resulting in a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 442886.32
If we take 322 away from 370, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 11:
480 divided by 161 is 2 with a remainder of 158.
The next digit of our result is 2. 
Result so far: 442886.322
If we take 322 away from 480, we end up with 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Our division results in 442886.322 with a remaining 0.0158.