We're dividing 71905099 by 321 
We want to figure out the number of times 71905099 can be divided by 321.

Step 1:
321 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 321

Let's proceed to step 2:
321 goes into 71 0 times with a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Take the next digit (9) from the dividend and append it to 71, then repeat: 719 / 321

Going ahead to step 3:
The number 321 fits into 719 2 times, leaving a remainder of 77.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 642 away from 719, we end up with 77.
Include the next digit (0) from the dividend after 77, then repeat: 770 / 321

Step 4:
321 goes into 770 2 times with a remainder of 128.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
The remainder is 128 after subtracting 642 from 770.
Take the next digit (5) from the dividend and append it to 128, then repeat: 1285 / 321

Step 5:
321 can be fit into 1285 4 times, resulting in a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 224.0
Subtract 1284 from 1285 to get 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 321

Advancing to step 6:
321 goes into 10 0 times with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 2240.0
If we subtract 0 from 10, we get 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 321

On to step 7:
321 can be fit into 109 0 times, resulting in a remainder of 109.
Record the quotient 0 as the next digit in the result. 
Result so far: 22400.0
The remainder is 109 after subtracting 0 from 109.
Fetch the next digit (9) from the dividend, attach it to 109 and continue: 1099 / 321

Let's proceed to step 8:
321 can be fit into 1099 3 times, resulting in a remainder of 136.
Use 3 as the next digit of our solution. 
Result so far: 224003.0
The remainder is 136 after subtracting 963 from 1099.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Advancing to step 9:
If we divide 1360 by 321, we get 4 and a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 224003.4
If we take 1284 away from 1360, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 10:
760 divided by 321 is 2 with a remainder of 118.
Use 2 as the next digit of our solution. 
Result so far: 224003.42
Deduct 642 from 760 and we're left with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

On to step 11:
1180 divided by 321 is 3 with a remainder of 217.
Use 3 as the next digit of our solution. 
Result so far: 224003.423
Deduct 963 from 1180 and we're left with 217.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

Moving on to step 12:
321 goes into 2170 6 times with a remainder of 244.
Record the quotient 6 as the next digit in the result. 
Result so far: 224003.4236
If we take 1926 away from 2170, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Let's proceed to step 13:
2440 divided by 321 is 7 with a remainder of 193.
The number 7 becomes the next digit in our result. 
Result so far: 224003.42367
Deduct 2247 from 2440 and we're left with 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Going ahead to step 14:
If we divide 1930 by 321, we get 6 and a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 224003.423676
If we take 1926 away from 1930, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 15:
321 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 224003.423676
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 16:
If we divide 400 by 321, we get 1 and a remainder of 79.
Use 1 as the next digit of our solution. 
Result so far: 224003.42367601
Subtract 321 from 400 to get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

After the division, we end up with 224003.42367601 and a remainder of 7.9e-08.