Let's divide 243046 by 71
We're looking to find how many times 71 goes into 243046.

Moving on to step 1:
71 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 71

Let's proceed to step 2:
24 divided by 71 is 0 with a remainder of 24.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 24 after subtracting 0 from 24.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 71

Advancing to step 3:
71 goes into 243 3 times with a remainder of 30.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 213 from 243 and we're left with 30.
Include the next digit (0) from the dividend after 30, then repeat: 300 / 71

Advancing to step 4:
When dividing 300 by 71, we get 4 with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 34.0
Deduct 284 from 300 and we're left with 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 71

Moving on to step 5:
If we divide 164 by 71, we get 2 and a remainder of 22.
The next digit of our result is 2. 
Result so far: 342.0
Subtract 142 from 164 to get 22.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 71

Advancing to step 6:
When dividing 226 by 71, we get 3 with a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 3423.0
Subtract 213 from 226 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
If we divide 130 by 71, we get 1 and a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 3423.1
Deduct 71 from 130 and we're left with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Moving on to step 8:
71 can be fit into 590 8 times, resulting in a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 3423.18
If we subtract 568 from 590, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 9:
When dividing 220 by 71, we get 3 with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 3423.183
Subtracting 213 from 220 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 10:
71 goes into 70 0 times with a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 3423.183
If we take 0 away from 70, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 11:
71 goes into 700 9 times with a remainder of 61.
The number 9 becomes the next digit in our result. 
Result so far: 3423.18309
Deduct 639 from 700 and we're left with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

On to step 12:
When dividing 610 by 71, we get 8 with a remainder of 42.
The next digit of our result is 8. 
Result so far: 3423.183098
Subtracting 568 from 610 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 13:
71 goes into 420 5 times with a remainder of 65.
Use 5 as the next digit of our solution. 
Result so far: 3423.1830985
Subtract 355 from 420 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 14:
71 can be fit into 650 9 times, resulting in a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 3423.18309859
Deduct 639 from 650 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

In conclusion, the division gives 3423.18309859 with a balance of 1.1e-08.