71721379 divided by 232 
Our goal is to divide 71721379 by 232.

Let's proceed to step 1:
7 divided by 232 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 232

Advancing to step 2:
When dividing 71 by 232, we get 0 with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Include the next digit (7) from the dividend after 71, then repeat: 717 / 232

On to step 3:
If we divide 717 by 232, we get 3 and a remainder of 21.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 696 from 717 leaves us with 21.
Append the next digit (2) from the dividend to 21 and continue with: 212 / 232

Advancing to step 4:
The number 232 fits into 212 0 times, leaving a remainder of 212.
The next digit of our result is 0. 
Result so far: 30.0
If we subtract 0 from 212, we get 212.
Append the next digit (1) from the dividend to 212 and continue with: 2121 / 232

Advancing to step 5:
If we divide 2121 by 232, we get 9 and a remainder of 33.
Record the quotient 9 as the next digit in the result. 
Result so far: 309.0
Subtract 2088 from 2121 to get 33.
Take the next digit (3) from the dividend and append it to 33, then repeat: 333 / 232

Let's proceed to step 6:
232 goes into 333 1 times with a remainder of 101.
The next digit of our result is 1. 
Result so far: 3091.0
If we subtract 232 from 333, we get 101.
Fetch the next digit (7) from the dividend, attach it to 101 and continue: 1017 / 232

Going ahead to step 7:
1017 divided by 232 is 4 with a remainder of 89.
Put 4 as the next digit of the answer. 
Result so far: 30914.0
If we subtract 928 from 1017, we get 89.
Take the next digit (9) from the dividend and append it to 89, then repeat: 899 / 232

Advancing to step 8:
If we divide 899 by 232, we get 3 and a remainder of 203.
The number 3 becomes the next digit in our result. 
Result so far: 309143.0
Subtract 696 from 899 to get 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Let's proceed to step 9:
232 can be fit into 2030 8 times, resulting in a remainder of 174.
Write down 8 as next digit of the result. 
Result so far: 309143.8
Subtract 1856 from 2030 to get 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Going ahead to step 10:
1740 divided by 232 is 7 with a remainder of 116.
Write down 7 as next digit of the result. 
Result so far: 309143.87
Subtracting 1624 from 1740 leaves us with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Moving on to step 11:
232 goes into 1160 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 309143.875
If we subtract 1160 from 1160, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
232 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 309143.875
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 13:
When dividing 0 by 232, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 309143.875
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 309143.875 with a remaining 0.0.