71299703 ÷ 92 
Let's see how many times 92 fits into 71299703.

Advancing to step 1:
When dividing 7 by 92, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 92

Moving on to step 2:
If we divide 71 by 92, we get 0 and a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Include the next digit (2) from the dividend after 71, then repeat: 712 / 92

Step 3:
If we divide 712 by 92, we get 7 and a remainder of 68.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtracting 644 from 712 leaves us with 68.
Append the next digit (9) from the dividend to 68 and continue with: 689 / 92

Moving on to step 4:
689 divided by 92 is 7 with a remainder of 45.
The number 7 becomes the next digit in our result. 
Result so far: 77.0
Subtracting 644 from 689 leaves us with 45.
Append the next digit (9) from the dividend to 45 and continue with: 459 / 92

Moving on to step 5:
92 goes into 459 4 times with a remainder of 91.
Put 4 as the next digit of the answer. 
Result so far: 774.0
Subtract 368 from 459 to get 91.
Bring next digit (7) of the dividend behind the 91 and repeat the process: 917 / 92

Step 6:
917 divided by 92 is 9 with a remainder of 89.
Put 9 as the next digit of the answer. 
Result so far: 7749.0
Subtract 828 from 917 to get 89.
Fetch the next digit (0) from the dividend, attach it to 89 and continue: 890 / 92

Moving on to step 7:
92 can be fit into 890 9 times, resulting in a remainder of 62.
The next digit of our result is 9. 
Result so far: 77499.0
The remainder is 62 after subtracting 828 from 890.
Fetch the next digit (3) from the dividend, attach it to 62 and continue: 623 / 92

On to step 8:
If we divide 623 by 92, we get 6 and a remainder of 71.
The next digit of our result is 6. 
Result so far: 774996.0
Subtracting 552 from 623 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Let's proceed to step 9:
92 goes into 710 7 times with a remainder of 66.
The number 7 becomes the next digit in our result. 
Result so far: 774996.7
If we subtract 644 from 710, we get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Going ahead to step 10:
92 can be fit into 660 7 times, resulting in a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 774996.77
If we take 644 away from 660, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 774996.77 with a remaining 0.016.