71926316 ÷ 397 
Let's see how many times 397 fits into 71926316.

Step 1:
When dividing 7 by 397, we get 0 with 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 / 397

Step 2:
397 goes into 71 0 times with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Grab the next digit (9) from the dividend, add it to 71, then carry on: 719 / 397

Advancing to step 3:
397 goes into 719 1 times with a remainder of 322.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 397 from 719, we get 322.
Fetch the next digit (2) from the dividend, attach it to 322 and continue: 3222 / 397

Step 4:
The number 397 fits into 3222 8 times, leaving a remainder of 46.
Use 8 as the next digit of our solution. 
Result so far: 18.0
Deduct 3176 from 3222 and we're left with 46.
Bring next digit (6) of the dividend behind the 46 and repeat the process: 466 / 397

Going ahead to step 5:
When dividing 466 by 397, we get 1 with a remainder of 69.
Put 1 as the next digit of the answer. 
Result so far: 181.0
Subtracting 397 from 466 leaves us with 69.
Grab the next digit (3) from the dividend, add it to 69, then carry on: 693 / 397

Step 6:
The number 397 fits into 693 1 times, leaving a remainder of 296.
Record the quotient 1 as the next digit in the result. 
Result so far: 1811.0
Subtracting 397 from 693 leaves us with 296.
Include the next digit (1) from the dividend after 296, then repeat: 2961 / 397

Advancing to step 7:
397 goes into 2961 7 times with a remainder of 182.
The next digit of our result is 7. 
Result so far: 18117.0
Subtracting 2779 from 2961 leaves us with 182.
Fetch the next digit (6) from the dividend, attach it to 182 and continue: 1826 / 397

Moving on to step 8:
When dividing 1826 by 397, we get 4 with a remainder of 238.
Use 4 as the next digit of our solution. 
Result so far: 181174.0
Subtract 1588 from 1826 to get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Moving on to step 9:
397 goes into 2380 5 times with a remainder of 395.
Record the quotient 5 as the next digit in the result. 
Result so far: 181174.5
Subtracting 1985 from 2380 leaves us with 395.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3950, and continue the process.

Advancing to step 10:
397 can be fit into 3950 9 times, resulting in a remainder of 377.
Record the quotient 9 as the next digit in the result. 
Result so far: 181174.59
If we subtract 3573 from 3950, we get 377.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3770, and continue the process.

Advancing to step 11:
3770 divided by 397 is 9 with a remainder of 197.
The next digit of our result is 9. 
Result so far: 181174.599
Subtracting 3573 from 3770 leaves us with 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Our division results in 181174.599 with a remaining 0.0197.