71487946 ÷ 265 
We want to figure out the number of times 71487946 can be divided by 265.

Advancing to step 1:
When dividing 7 by 265, 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 / 265

Going ahead to step 2:
The number 265 fits into 71 0 times, leaving a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Fetch the next digit (4) from the dividend, attach it to 71 and continue: 714 / 265

Advancing to step 3:
If we divide 714 by 265, we get 2 and a remainder of 184.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 530 from 714 leaves us with 184.
Fetch the next digit (8) from the dividend, attach it to 184 and continue: 1848 / 265

On to step 4:
The number 265 fits into 1848 6 times, leaving a remainder of 258.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtract 1590 from 1848 to get 258.
Take the next digit (7) from the dividend and append it to 258, then repeat: 2587 / 265

On to step 5:
265 goes into 2587 9 times with a remainder of 202.
Use 9 as the next digit of our solution. 
Result so far: 269.0
Subtract 2385 from 2587 to get 202.
Bring next digit (9) of the dividend behind the 202 and repeat the process: 2029 / 265

Advancing to step 6:
265 goes into 2029 7 times with a remainder of 174.
Put 7 as the next digit of the answer. 
Result so far: 2697.0
Subtract 1855 from 2029 to get 174.
Fetch the next digit (4) from the dividend, attach it to 174 and continue: 1744 / 265

Advancing to step 7:
If we divide 1744 by 265, we get 6 and a remainder of 154.
Record the quotient 6 as the next digit in the result. 
Result so far: 26976.0
Subtract 1590 from 1744 to get 154.
Fetch the next digit (6) from the dividend, attach it to 154 and continue: 1546 / 265

Advancing to step 8:
When dividing 1546 by 265, we get 5 with a remainder of 221.
The number 5 becomes the next digit in our result. 
Result so far: 269765.0
Subtracting 1325 from 1546 leaves us with 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2210, and continue the process.

Going ahead to step 9:
The number 265 fits into 2210 8 times, leaving a remainder of 90.
Put 8 as the next digit of the answer. 
Result so far: 269765.8
Deduct 2120 from 2210 and we're left with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Advancing to step 10:
The number 265 fits into 900 3 times, leaving a remainder of 105.
Use 3 as the next digit of our solution. 
Result so far: 269765.83
Deduct 795 from 900 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Moving on to step 11:
265 can be fit into 1050 3 times, resulting in a remainder of 255.
The next digit of our result is 3. 
Result so far: 269765.833
If we take 795 away from 1050, we end up with 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Our division results in 269765.833 with a remaining 0.0255.