71853396 ÷ 520 
We're looking to find how many times 520 goes into 71853396.

Advancing to step 1:
520 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
The remainder is 7 after subtracting 0 from 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 520

Going ahead to step 2:
If we divide 71 by 520, we get 0 and a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Fetch the next digit (8) from the dividend, attach it to 71 and continue: 718 / 520

Moving on to step 3:
The number 520 fits into 718 1 times, leaving a remainder of 198.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 520 from 718 leaves us with 198.
Append the next digit (5) from the dividend to 198 and continue with: 1985 / 520

Let's proceed to step 4:
1985 divided by 520 is 3 with a remainder of 425.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 425 after subtracting 1560 from 1985.
Bring next digit (3) of the dividend behind the 425 and repeat the process: 4253 / 520

On to step 5:
4253 divided by 520 is 8 with a remainder of 93.
Use 8 as the next digit of our solution. 
Result so far: 138.0
If we subtract 4160 from 4253, we get 93.
Include the next digit (3) from the dividend after 93, then repeat: 933 / 520

Going ahead to step 6:
If we divide 933 by 520, we get 1 and a remainder of 413.
Record the quotient 1 as the next digit in the result. 
Result so far: 1381.0
The remainder is 413 after subtracting 520 from 933.
Include the next digit (9) from the dividend after 413, then repeat: 4139 / 520

On to step 7:
520 can be fit into 4139 7 times, resulting in a remainder of 499.
The next digit of our result is 7. 
Result so far: 13817.0
Subtracting 3640 from 4139 leaves us with 499.
Fetch the next digit (6) from the dividend, attach it to 499 and continue: 4996 / 520

Going ahead to step 8:
The number 520 fits into 4996 9 times, leaving a remainder of 316.
Record the quotient 9 as the next digit in the result. 
Result so far: 138179.0
Deduct 4680 from 4996 and we're left with 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

On to step 9:
520 can be fit into 3160 6 times, resulting in a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 138179.6
Subtract 3120 from 3160 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 10:
When dividing 400 by 520, we get 0 with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 138179.6
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 11:
The number 520 fits into 4000 7 times, leaving a remainder of 360.
Use 7 as the next digit of our solution. 
Result so far: 138179.607
Deduct 3640 from 4000 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 12:
3600 divided by 520 is 6 with a remainder of 480.
Record the quotient 6 as the next digit in the result. 
Result so far: 138179.6076
Subtract 3120 from 3600 to get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Advancing to step 13:
If we divide 4800 by 520, we get 9 and a remainder of 120.
Use 9 as the next digit of our solution. 
Result so far: 138179.60769
If we subtract 4680 from 4800, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Going ahead to step 14:
520 goes into 1200 2 times with a remainder of 160.
Use 2 as the next digit of our solution. 
Result so far: 138179.607692
If we subtract 1040 from 1200, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 15:
The number 520 fits into 1600 3 times, leaving a remainder of 40.
Write down 3 as next digit of the result. 
Result so far: 138179.6076923
Subtracting 1560 from 1600 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.

On to step 16:
520 goes into 400 0 times with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 138179.6076923
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

After the division, we end up with 138179.6076923 and a remainder of 4e-07.