71079438 ÷ 804 
Our goal is to divide 71079438 by 804.

Step 1:
7 divided by 804 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 804

Advancing to step 2:
If we divide 71 by 804, we get 0 and a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Bring next digit (0) of the dividend behind the 71 and repeat the process: 710 / 804

Step 3:
710 divided by 804 is 0 with a remainder of 710.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 710, we get 710.
Include the next digit (7) from the dividend after 710, then repeat: 7107 / 804

Let's proceed to step 4:
7107 divided by 804 is 8 with a remainder of 675.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 6432 away from 7107, we end up with 675.
Include the next digit (9) from the dividend after 675, then repeat: 6759 / 804

On to step 5:
When dividing 6759 by 804, we get 8 with a remainder of 327.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
If we subtract 6432 from 6759, we get 327.
Bring next digit (4) of the dividend behind the 327 and repeat the process: 3274 / 804

On to step 6:
804 goes into 3274 4 times with a remainder of 58.
The number 4 becomes the next digit in our result. 
Result so far: 884.0
The remainder is 58 after subtracting 3216 from 3274.
Grab the next digit (3) from the dividend, add it to 58, then carry on: 583 / 804

On to step 7:
804 can be fit into 583 0 times, resulting in a remainder of 583.
Use 0 as the next digit of our solution. 
Result so far: 8840.0
The remainder is 583 after subtracting 0 from 583.
Include the next digit (8) from the dividend after 583, then repeat: 5838 / 804

Moving on to step 8:
When dividing 5838 by 804, we get 7 with a remainder of 210.
The number 7 becomes the next digit in our result. 
Result so far: 88407.0
If we subtract 5628 from 5838, we get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 9:
When dividing 2100 by 804, we get 2 with a remainder of 492.
The next digit of our result is 2. 
Result so far: 88407.2
The remainder is 492 after subtracting 1608 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4920, and continue the process.

Step 10:
804 goes into 4920 6 times with a remainder of 96.
Put 6 as the next digit of the answer. 
Result so far: 88407.26
If we subtract 4824 from 4920, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 11:
The number 804 fits into 960 1 times, leaving a remainder of 156.
Write down 1 as next digit of the result. 
Result so far: 88407.261
If we take 804 away from 960, we end up with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Let's proceed to step 12:
804 goes into 1560 1 times with a remainder of 756.
Record the quotient 1 as the next digit in the result. 
Result so far: 88407.2611
Subtract 804 from 1560 to get 756.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7560, and continue the process.

The final outcome is 88407.2611, with a leftover of 0.00756.