We look at the division of 71038826 by 442 
We want to figure out the number of times 71038826 can be divided by 442.

Let's proceed to step 1:
442 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
If we subtract 0 from 7, we get 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 442

Let's proceed to step 2:
442 goes into 71 0 times with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Append the next digit (0) from the dividend to 71 and continue with: 710 / 442

Step 3:
The number 442 fits into 710 1 times, leaving a remainder of 268.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 442 from 710 to get 268.
Grab the next digit (3) from the dividend, add it to 268, then carry on: 2683 / 442

Step 4:
When dividing 2683 by 442, we get 6 with a remainder of 31.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtract 2652 from 2683 to get 31.
Include the next digit (8) from the dividend after 31, then repeat: 318 / 442

On to step 5:
318 divided by 442 is 0 with a remainder of 318.
The number 0 becomes the next digit in our result. 
Result so far: 160.0
The remainder is 318 after subtracting 0 from 318.
Fetch the next digit (8) from the dividend, attach it to 318 and continue: 3188 / 442

Advancing to step 6:
442 goes into 3188 7 times with a remainder of 94.
Write down 7 as next digit of the result. 
Result so far: 1607.0
Subtract 3094 from 3188 to get 94.
Include the next digit (2) from the dividend after 94, then repeat: 942 / 442

Advancing to step 7:
The number 442 fits into 942 2 times, leaving a remainder of 58.
The next digit of our result is 2. 
Result so far: 16072.0
The remainder is 58 after subtracting 884 from 942.
Fetch the next digit (6) from the dividend, attach it to 58 and continue: 586 / 442

Moving on to step 8:
586 divided by 442 is 1 with a remainder of 144.
Use 1 as the next digit of our solution. 
Result so far: 160721.0
If we take 442 away from 586, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

On to step 9:
1440 divided by 442 is 3 with a remainder of 114.
Write down 3 as next digit of the result. 
Result so far: 160721.3
Deduct 1326 from 1440 and we're left with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Let's proceed to step 10:
1140 divided by 442 is 2 with a remainder of 256.
The next digit of our result is 2. 
Result so far: 160721.32
If we take 884 away from 1140, we end up with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Advancing to step 11:
When dividing 2560 by 442, we get 5 with a remainder of 350.
The next digit of our result is 5. 
Result so far: 160721.325
Subtract 2210 from 2560 to get 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Let's proceed to step 12:
If we divide 3500 by 442, we get 7 and a remainder of 406.
The number 7 becomes the next digit in our result. 
Result so far: 160721.3257
Deduct 3094 from 3500 and we're left with 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Advancing to step 13:
The number 442 fits into 4060 9 times, leaving a remainder of 82.
Put 9 as the next digit of the answer. 
Result so far: 160721.32579
If we subtract 3978 from 4060, we get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 14:
442 can be fit into 820 1 times, resulting in a remainder of 378.
Put 1 as the next digit of the answer. 
Result so far: 160721.325791
If we take 442 away from 820, we end up with 378.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3780, and continue the process.

On to step 15:
3780 divided by 442 is 8 with a remainder of 244.
The number 8 becomes the next digit in our result. 
Result so far: 160721.3257918
If we take 3536 away from 3780, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Going ahead to step 16:
442 can be fit into 2440 5 times, resulting in a remainder of 230.
Use 5 as the next digit of our solution. 
Result so far: 160721.32579185
If we subtract 2210 from 2440, we get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

In conclusion, the division gives 160721.32579185 with a balance of 2.3e-07.