We're dividing 239382 by 71 
We want to figure out the number of times 239382 can be divided by 71.

On to step 1:
If we divide 2 by 71, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 71

Advancing to step 2:
23 divided by 71 is 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 71

Advancing to step 3:
239 divided by 71 is 3 with a remainder of 26.
The next digit of our result is 3. 
Result so far: 3.0
If we take 213 away from 239, we end up with 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 71

Advancing to step 4:
71 goes into 263 3 times with a remainder of 50.
Write down 3 as next digit of the result. 
Result so far: 33.0
Subtract 213 from 263 to get 50.
Include the next digit (8) from the dividend after 50, then repeat: 508 / 71

Moving on to step 5:
When dividing 508 by 71, we get 7 with a remainder of 11.
Record the quotient 7 as the next digit in the result. 
Result so far: 337.0
Subtract 497 from 508 to get 11.
Append the next digit (2) from the dividend to 11 and continue with: 112 / 71

Advancing to step 6:
The number 71 fits into 112 1 times, leaving a remainder of 41.
The number 1 becomes the next digit in our result. 
Result so far: 3371.0
If we subtract 71 from 112, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 7:
71 goes into 410 5 times with a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 3371.5
If we subtract 355 from 410, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 8:
71 goes into 550 7 times with a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 3371.57
If we subtract 497 from 550, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 9:
71 goes into 530 7 times with a remainder of 33.
Write down 7 as next digit of the result. 
Result so far: 3371.577
Subtract 497 from 530 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final outcome is 3371.577, with a leftover of 0.0033.