We're dividing 71311700 by 178 
We want to figure out the number of times 71311700 can be divided by 178.

On to step 1:
178 can be fit into 7 0 times, resulting in 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.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 178

Advancing to step 2:
If we divide 71 by 178, we get 0 and a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Append the next digit (3) from the dividend to 71 and continue with: 713 / 178

Advancing to step 3:
713 divided by 178 is 4 with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 712 from 713 to get 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 178

Moving on to step 4:
If we divide 11 by 178, we get 0 and a remainder of 11.
The next digit of our result is 0. 
Result so far: 40.0
Deduct 0 from 11 and we're left with 11.
Bring next digit (1) of the dividend behind the 11 and repeat the process: 111 / 178

Advancing to step 5:
178 can be fit into 111 0 times, resulting in a remainder of 111.
The number 0 becomes the next digit in our result. 
Result so far: 400.0
Deduct 0 from 111 and we're left with 111.
Append the next digit (7) from the dividend to 111 and continue with: 1117 / 178

Step 6:
178 goes into 1117 6 times with a remainder of 49.
The number 6 becomes the next digit in our result. 
Result so far: 4006.0
Deduct 1068 from 1117 and we're left with 49.
Grab the next digit (0) from the dividend, add it to 49, then carry on: 490 / 178

Step 7:
490 divided by 178 is 2 with a remainder of 134.
The number 2 becomes the next digit in our result. 
Result so far: 40062.0
The remainder is 134 after subtracting 356 from 490.
Take the next digit (0) from the dividend and append it to 134, then repeat: 1340 / 178

Let's proceed to step 8:
178 can be fit into 1340 7 times, resulting in a remainder of 94.
Put 7 as the next digit of the answer. 
Result so far: 400627.0
If we subtract 1246 from 1340, we get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 9:
178 goes into 940 5 times with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 400627.5
If we subtract 890 from 940, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 10:
500 divided by 178 is 2 with a remainder of 144.
Write down 2 as next digit of the result. 
Result so far: 400627.52
Subtracting 356 from 500 leaves us with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Advancing to step 11:
The number 178 fits into 1440 8 times, leaving a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 400627.528
Subtract 1424 from 1440 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 12:
160 divided by 178 is 0 with a remainder of 160.
Put 0 as the next digit of the answer. 
Result so far: 400627.528
If we subtract 0 from 160, 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.

Let's proceed to step 13:
178 goes into 1600 8 times with a remainder of 176.
Use 8 as the next digit of our solution. 
Result so far: 400627.52808
Deduct 1424 from 1600 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Moving on to step 14:
178 goes into 1760 9 times with a remainder of 158.
Write down 9 as next digit of the result. 
Result so far: 400627.528089
If we subtract 1602 from 1760, we get 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

On to step 15:
178 goes into 1580 8 times with a remainder of 156.
The number 8 becomes the next digit in our result. 
Result so far: 400627.5280898
Subtract 1424 from 1580 to get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Moving on to step 16:
The number 178 fits into 1560 8 times, leaving a remainder of 136.
Use 8 as the next digit of our solution. 
Result so far: 400627.52808988
Deduct 1424 from 1560 and we're left with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

The final outcome is 400627.52808988, with a leftover of 1.36e-07.