We look at the division of 71037489 by 260 
We want to divide 71037489 by 260.

Let's proceed to step 1:
When dividing 7 by 260, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 260

Advancing to step 2:
The number 260 fits into 71 0 times, leaving a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Take the next digit (0) from the dividend and append it to 71, then repeat: 710 / 260

Let's proceed to step 3:
710 divided by 260 is 2 with a remainder of 190.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 520 from 710, we get 190.
Fetch the next digit (3) from the dividend, attach it to 190 and continue: 1903 / 260

Step 4:
When dividing 1903 by 260, we get 7 with a remainder of 83.
Use 7 as the next digit of our solution. 
Result so far: 27.0
The remainder is 83 after subtracting 1820 from 1903.
Append the next digit (7) from the dividend to 83 and continue with: 837 / 260

On to step 5:
If we divide 837 by 260, we get 3 and a remainder of 57.
The next digit of our result is 3. 
Result so far: 273.0
If we take 780 away from 837, we end up with 57.
Append the next digit (4) from the dividend to 57 and continue with: 574 / 260

Advancing to step 6:
260 can be fit into 574 2 times, resulting in a remainder of 54.
The next digit of our result is 2. 
Result so far: 2732.0
Subtracting 520 from 574 leaves us with 54.
Bring next digit (8) of the dividend behind the 54 and repeat the process: 548 / 260

Moving on to step 7:
When dividing 548 by 260, we get 2 with a remainder of 28.
The next digit of our result is 2. 
Result so far: 27322.0
If we subtract 520 from 548, we get 28.
Bring next digit (9) of the dividend behind the 28 and repeat the process: 289 / 260

On to step 8:
289 divided by 260 is 1 with a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 273221.0
Subtract 260 from 289 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 9:
If we divide 290 by 260, we get 1 and a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 273221.1
If we subtract 260 from 290, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
The number 260 fits into 300 1 times, leaving a remainder of 40.
Use 1 as the next digit of our solution. 
Result so far: 273221.11
Subtract 260 from 300 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 273221.11 with a remainder of 0.04.