71403797 ÷ 446 
We're looking to find how many times 446 goes into 71403797.

Step 1:
446 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 446

Advancing to step 2:
If we divide 71 by 446, we get 0 and a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Include the next digit (4) from the dividend after 71, then repeat: 714 / 446

Advancing to step 3:
When dividing 714 by 446, we get 1 with a remainder of 268.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 446 from 714 leaves us with 268.
Grab the next digit (0) from the dividend, add it to 268, then carry on: 2680 / 446

On to step 4:
446 can be fit into 2680 6 times, resulting in a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
The remainder is 4 after subtracting 2676 from 2680.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 446

Going ahead to step 5:
If we divide 43 by 446, we get 0 and a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 160.0
If we subtract 0 from 43, we get 43.
Bring next digit (7) of the dividend behind the 43 and repeat the process: 437 / 446

Moving on to step 6:
If we divide 437 by 446, we get 0 and a remainder of 437.
Put 0 as the next digit of the answer. 
Result so far: 1600.0
Subtracting 0 from 437 leaves us with 437.
Take the next digit (9) from the dividend and append it to 437, then repeat: 4379 / 446

Let's proceed to step 7:
The number 446 fits into 4379 9 times, leaving a remainder of 365.
Write down 9 as next digit of the result. 
Result so far: 16009.0
Subtract 4014 from 4379 to get 365.
Bring next digit (7) of the dividend behind the 365 and repeat the process: 3657 / 446

Moving on to step 8:
446 can be fit into 3657 8 times, resulting in a remainder of 89.
Write down 8 as next digit of the result. 
Result so far: 160098.0
Subtract 3568 from 3657 to get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Going ahead to step 9:
890 divided by 446 is 1 with a remainder of 444.
The number 1 becomes the next digit in our result. 
Result so far: 160098.1
If we subtract 446 from 890, we get 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

Let's proceed to step 10:
4440 divided by 446 is 9 with a remainder of 426.
Write down 9 as next digit of the result. 
Result so far: 160098.19
If we subtract 4014 from 4440, we get 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Moving on to step 11:
446 can be fit into 4260 9 times, resulting in a remainder of 246.
Write down 9 as next digit of the result. 
Result so far: 160098.199
Subtract 4014 from 4260 to get 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

The final outcome is 160098.199, with a leftover of 0.0246.