We're dividing 20768399 by 71 
We want to figure out the number of times 20768399 can be divided by 71.

Let's proceed to step 1:
The number 71 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 71

Advancing to step 2:
When dividing 20 by 71, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 71

Moving on to step 3:
If we divide 207 by 71, we get 2 and a remainder of 65.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 142 from 207 to get 65.
Fetch the next digit (6) from the dividend, attach it to 65 and continue: 656 / 71

Going ahead to step 4:
If we divide 656 by 71, we get 9 and a remainder of 17.
Write down 9 as next digit of the result. 
Result so far: 29.0
Subtract 639 from 656 to get 17.
Grab the next digit (8) from the dividend, add it to 17, then carry on: 178 / 71

Moving on to step 5:
178 divided by 71 is 2 with a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 292.0
Deduct 142 from 178 and we're left with 36.
Fetch the next digit (3) from the dividend, attach it to 36 and continue: 363 / 71

On to step 6:
363 divided by 71 is 5 with a remainder of 8.
Write down 5 as next digit of the result. 
Result so far: 2925.0
The remainder is 8 after subtracting 355 from 363.
Grab the next digit (9) from the dividend, add it to 8, then carry on: 89 / 71

Let's proceed to step 7:
71 can be fit into 89 1 times, resulting in a remainder of 18.
The next digit of our result is 1. 
Result so far: 29251.0
If we take 71 away from 89, we end up with 18.
Take the next digit (9) from the dividend and append it to 18, then repeat: 189 / 71

Going ahead to step 8:
If we divide 189 by 71, we get 2 and a remainder of 47.
Write down 2 as next digit of the result. 
Result so far: 292512.0
If we take 142 away from 189, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 9:
The number 71 fits into 470 6 times, leaving a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 292512.6
Subtract 426 from 470 to 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.

Moving on to step 10:
71 can be fit into 440 6 times, resulting in a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 292512.66
The remainder is 14 after subtracting 426 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 292512.66 and a remainder of 0.014.