We look at the division of 71284087 by 159 
We want to figure out the number of times 71284087 can be divided by 159.

Moving on to step 1:
The number 159 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 159

Step 2:
The number 159 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
Deduct 0 from 71 and we're left with 71.
Append the next digit (2) from the dividend to 71 and continue with: 712 / 159

Let's proceed to step 3:
The number 159 fits into 712 4 times, leaving a remainder of 76.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 636 from 712 and we're left with 76.
Fetch the next digit (8) from the dividend, attach it to 76 and continue: 768 / 159

Going ahead to step 4:
When dividing 768 by 159, we get 4 with a remainder of 132.
The next digit of our result is 4. 
Result so far: 44.0
Deduct 636 from 768 and we're left with 132.
Bring next digit (4) of the dividend behind the 132 and repeat the process: 1324 / 159

Advancing to step 5:
The number 159 fits into 1324 8 times, leaving a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 448.0
If we take 1272 away from 1324, we end up with 52.
Bring next digit (0) of the dividend behind the 52 and repeat the process: 520 / 159

Let's proceed to step 6:
The number 159 fits into 520 3 times, leaving a remainder of 43.
Put 3 as the next digit of the answer. 
Result so far: 4483.0
If we take 477 away from 520, we end up with 43.
Include the next digit (8) from the dividend after 43, then repeat: 438 / 159

Going ahead to step 7:
159 goes into 438 2 times with a remainder of 120.
The number 2 becomes the next digit in our result. 
Result so far: 44832.0
If we subtract 318 from 438, we get 120.
Grab the next digit (7) from the dividend, add it to 120, then carry on: 1207 / 159

Going ahead to step 8:
159 goes into 1207 7 times with a remainder of 94.
Record the quotient 7 as the next digit in the result. 
Result so far: 448327.0
The remainder is 94 after subtracting 1113 from 1207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 9:
940 divided by 159 is 5 with a remainder of 145.
The next digit of our result is 5. 
Result so far: 448327.5
Deduct 795 from 940 and we're left with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Let's proceed to step 10:
If we divide 1450 by 159, we get 9 and a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 448327.59
Subtract 1431 from 1450 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 11:
159 goes into 190 1 times with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 448327.591
The remainder is 31 after subtracting 159 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 12:
310 divided by 159 is 1 with a remainder of 151.
Record the quotient 1 as the next digit in the result. 
Result so far: 448327.5911
The remainder is 151 after subtracting 159 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1510, and continue the process.

In conclusion, the division gives 448327.5911 with a balance of 0.00151.