We look at the division of 239407 by 71 
We're looking to find how many times 71 goes into 239407.

Step 1:
When dividing 2 by 71, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 71

Moving on to step 2:
If we divide 23 by 71, we get 0 and a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 71

Step 3:
The number 71 fits into 239 3 times, leaving a remainder of 26.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 213 from 239, we get 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 71

Advancing to step 4:
When dividing 264 by 71, we get 3 with a remainder of 51.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
Subtracting 213 from 264 leaves us with 51.
Fetch the next digit (0) from the dividend, attach it to 51 and continue: 510 / 71

Moving on to step 5:
When dividing 510 by 71, we get 7 with a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 337.0
Subtract 497 from 510 to get 13.
Bring next digit (7) of the dividend behind the 13 and repeat the process: 137 / 71

Advancing to step 6:
If we divide 137 by 71, we get 1 and a remainder of 66.
The number 1 becomes the next digit in our result. 
Result so far: 3371.0
Subtracting 71 from 137 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 7:
The number 71 fits into 660 9 times, leaving a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 3371.9
If we subtract 639 from 660, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 8:
If we divide 210 by 71, we get 2 and a remainder of 68.
Put 2 as the next digit of the answer. 
Result so far: 3371.92
If we take 142 away from 210, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 9:
If we divide 680 by 71, we get 9 and a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 3371.929
Deduct 639 from 680 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 10:
71 can be fit into 410 5 times, resulting in a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 3371.9295
If we take 355 away from 410, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 11:
If we divide 550 by 71, we get 7 and a remainder of 53.
Write down 7 as next digit of the result. 
Result so far: 3371.92957
Deduct 497 from 550 and we're left with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 12:
71 can be fit into 530 7 times, resulting in a remainder of 33.
Write down 7 as next digit of the result. 
Result so far: 3371.929577
Deduct 497 from 530 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

After the division, we end up with 3371.929577 and a remainder of 3.3e-06.