Let's divide 46972460 by 71
We're looking to find how many times 71 goes into 46972460.

Step 1:
If we divide 4 by 71, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 71

On to step 2:
46 divided by 71 is 0 with a remainder of 46.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 46 after subtracting 0 from 46.
Include the next digit (9) from the dividend after 46, then repeat: 469 / 71

Advancing to step 3:
469 divided by 71 is 6 with a remainder of 43.
The next digit of our result is 6. 
Result so far: 6.0
If we take 426 away from 469, we end up with 43.
Bring next digit (7) of the dividend behind the 43 and repeat the process: 437 / 71

Step 4:
437 divided by 71 is 6 with a remainder of 11.
The number 6 becomes the next digit in our result. 
Result so far: 66.0
The remainder is 11 after subtracting 426 from 437.
Fetch the next digit (2) from the dividend, attach it to 11 and continue: 112 / 71

Advancing to step 5:
112 divided by 71 is 1 with a remainder of 41.
The next digit of our result is 1. 
Result so far: 661.0
Deduct 71 from 112 and we're left with 41.
Take the next digit (4) from the dividend and append it to 41, then repeat: 414 / 71

Let's proceed to step 6:
If we divide 414 by 71, we get 5 and a remainder of 59.
Use 5 as the next digit of our solution. 
Result so far: 6615.0
If we take 355 away from 414, we end up with 59.
Fetch the next digit (6) from the dividend, attach it to 59 and continue: 596 / 71

Moving on to step 7:
596 divided by 71 is 8 with a remainder of 28.
Put 8 as the next digit of the answer. 
Result so far: 66158.0
Subtract 568 from 596 to get 28.
Include the next digit (0) from the dividend after 28, then repeat: 280 / 71

On to step 8:
71 goes into 280 3 times with a remainder of 67.
Put 3 as the next digit of the answer. 
Result so far: 661583.0
Subtract 213 from 280 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Advancing to step 9:
71 can be fit into 670 9 times, resulting in a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 661583.9
Subtract 639 from 670 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 10:
When dividing 310 by 71, we get 4 with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 661583.94
Subtracting 284 from 310 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 11:
When dividing 260 by 71, we get 3 with a remainder of 47.
Put 3 as the next digit of the answer. 
Result so far: 661583.943
If we subtract 213 from 260, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 12:
71 can be fit into 470 6 times, resulting in a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 661583.9436
The remainder is 44 after subtracting 426 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 13:
71 goes into 440 6 times with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 661583.94366
If we subtract 426 from 440, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The final result is 661583.94366 with a remainder of 1.4e-05.