We're dividing 188478 by 71 
Let's see how many times 71 fits into 188478.

Going ahead to step 1:
71 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 71

Going ahead to step 2:
71 goes into 18 0 times with a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Bring next digit (8) of the dividend behind the 18 and repeat the process: 188 / 71

Let's proceed to step 3:
When dividing 188 by 71, we get 2 with a remainder of 46.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 46 after subtracting 142 from 188.
Append the next digit (4) from the dividend to 46 and continue with: 464 / 71

On to step 4:
When dividing 464 by 71, we get 6 with a remainder of 38.
Record the quotient 6 as the next digit in the result. 
Result so far: 26.0
Deduct 426 from 464 and we're left with 38.
Append the next digit (7) from the dividend to 38 and continue with: 387 / 71

Let's proceed to step 5:
71 can be fit into 387 5 times, resulting in a remainder of 32.
Use 5 as the next digit of our solution. 
Result so far: 265.0
Deduct 355 from 387 and we're left with 32.
Fetch the next digit (8) from the dividend, attach it to 32 and continue: 328 / 71

Step 6:
The number 71 fits into 328 4 times, leaving a remainder of 44.
The number 4 becomes the next digit in our result. 
Result so far: 2654.0
If we subtract 284 from 328, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 7:
440 divided by 71 is 6 with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 2654.6
If we take 426 away from 440, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
71 goes into 140 1 times with a remainder of 69.
Write down 1 as next digit of the result. 
Result so far: 2654.61
If we take 71 away from 140, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Let's proceed to step 9:
690 divided by 71 is 9 with a remainder of 51.
Use 9 as the next digit of our solution. 
Result so far: 2654.619
If we subtract 639 from 690, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 10:
The number 71 fits into 510 7 times, leaving a remainder of 13.
The next digit of our result is 7. 
Result so far: 2654.6197
Deduct 497 from 510 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 11:
The number 71 fits into 130 1 times, leaving a remainder of 59.
Use 1 as the next digit of our solution. 
Result so far: 2654.61971
Subtract 71 from 130 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 12:
590 divided by 71 is 8 with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 2654.619718
If we take 568 away from 590, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 13:
If we divide 220 by 71, we get 3 and a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 2654.6197183
Subtracting 213 from 220 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 14:
71 goes into 70 0 times with a remainder of 70.
The next digit of our result is 0. 
Result so far: 2654.6197183
Subtract 0 from 70 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 2654.6197183 with a remaining 7e-08.