Let's divide 71219440 by 407
We want to figure out the number of times 71219440 can be divided by 407.

On to step 1:
7 divided by 407 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 407

On to step 2:
When dividing 71 by 407, we get 0 with a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Take the next digit (2) from the dividend and append it to 71, then repeat: 712 / 407

Going ahead to step 3:
If we divide 712 by 407, we get 1 and a remainder of 305.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 407 from 712 to get 305.
Append the next digit (1) from the dividend to 305 and continue with: 3051 / 407

Let's proceed to step 4:
The number 407 fits into 3051 7 times, leaving a remainder of 202.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 2849 from 3051 leaves us with 202.
Grab the next digit (9) from the dividend, add it to 202, then carry on: 2029 / 407

Advancing to step 5:
The number 407 fits into 2029 4 times, leaving a remainder of 401.
The number 4 becomes the next digit in our result. 
Result so far: 174.0
The remainder is 401 after subtracting 1628 from 2029.
Grab the next digit (4) from the dividend, add it to 401, then carry on: 4014 / 407

Going ahead to step 6:
407 goes into 4014 9 times with a remainder of 351.
Record the quotient 9 as the next digit in the result. 
Result so far: 1749.0
Deduct 3663 from 4014 and we're left with 351.
Fetch the next digit (4) from the dividend, attach it to 351 and continue: 3514 / 407

Moving on to step 7:
407 can be fit into 3514 8 times, resulting in a remainder of 258.
The number 8 becomes the next digit in our result. 
Result so far: 17498.0
Subtract 3256 from 3514 to get 258.
Fetch the next digit (0) from the dividend, attach it to 258 and continue: 2580 / 407

Step 8:
If we divide 2580 by 407, we get 6 and a remainder of 138.
The number 6 becomes the next digit in our result. 
Result so far: 174986.0
If we take 2442 away from 2580, we end up with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Moving on to step 9:
When dividing 1380 by 407, we get 3 with a remainder of 159.
The number 3 becomes the next digit in our result. 
Result so far: 174986.3
Subtracting 1221 from 1380 leaves us with 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Step 10:
407 goes into 1590 3 times with a remainder of 369.
Record the quotient 3 as the next digit in the result. 
Result so far: 174986.33
If we take 1221 away from 1590, we end up with 369.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3690, and continue the process.

In conclusion, the division gives 174986.33 with a balance of 0.369.