Let's divide 71919928 by 235
We want to figure out the number of times 71919928 can be divided by 235.

Step 1:
235 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 235

On to step 2:
71 divided by 235 is 0 with a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Grab the next digit (9) from the dividend, add it to 71, then carry on: 719 / 235

Going ahead to step 3:
When dividing 719 by 235, we get 3 with a remainder of 14.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 705 from 719 to get 14.
Grab the next digit (1) from the dividend, add it to 14, then carry on: 141 / 235

Step 4:
When dividing 141 by 235, we get 0 with a remainder of 141.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
The remainder is 141 after subtracting 0 from 141.
Append the next digit (9) from the dividend to 141 and continue with: 1419 / 235

Step 5:
235 can be fit into 1419 6 times, resulting in a remainder of 9.
The number 6 becomes the next digit in our result. 
Result so far: 306.0
If we take 1410 away from 1419, we end up with 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 235

Going ahead to step 6:
When dividing 99 by 235, we get 0 with a remainder of 99.
The number 0 becomes the next digit in our result. 
Result so far: 3060.0
If we subtract 0 from 99, we get 99.
Grab the next digit (2) from the dividend, add it to 99, then carry on: 992 / 235

On to step 7:
The number 235 fits into 992 4 times, leaving a remainder of 52.
Record the quotient 4 as the next digit in the result. 
Result so far: 30604.0
Subtract 940 from 992 to get 52.
Take the next digit (8) from the dividend and append it to 52, then repeat: 528 / 235

Let's proceed to step 8:
If we divide 528 by 235, we get 2 and a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 306042.0
The remainder is 58 after subtracting 470 from 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Going ahead to step 9:
235 can be fit into 580 2 times, resulting in a remainder of 110.
The number 2 becomes the next digit in our result. 
Result so far: 306042.2
The remainder is 110 after subtracting 470 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 10:
If we divide 1100 by 235, we get 4 and a remainder of 160.
Record the quotient 4 as the next digit in the result. 
Result so far: 306042.24
Subtract 940 from 1100 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 11:
If we divide 1600 by 235, we get 6 and a remainder of 190.
Use 6 as the next digit of our solution. 
Result so far: 306042.246
The remainder is 190 after subtracting 1410 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Moving on to step 12:
The number 235 fits into 1900 8 times, leaving a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 306042.2468
If we subtract 1880 from 1900, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 13:
If we divide 200 by 235, we get 0 and a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 306042.2468
If we take 0 away from 200, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 14:
When dividing 2000 by 235, we get 8 with a remainder of 120.
Put 8 as the next digit of the answer. 
Result so far: 306042.246808
If we subtract 1880 from 2000, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 15:
The number 235 fits into 1200 5 times, leaving a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 306042.2468085
Subtract 1175 from 1200 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 16:
250 divided by 235 is 1 with a remainder of 15.
The next digit of our result is 1. 
Result so far: 306042.24680851
If we subtract 235 from 250, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

In conclusion, the division gives 306042.24680851 with a balance of 1.5e-08.