We're dividing 354438 by 71 
We want to divide 354438 by 71.

On to step 1:
If we divide 3 by 71, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 71

On to step 2:
If we divide 35 by 71, we get 0 and a remainder of 35.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 71

Going ahead to step 3:
71 goes into 354 4 times with a remainder of 70.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 284 from 354 to get 70.
Append the next digit (4) from the dividend to 70 and continue with: 704 / 71

Moving on to step 4:
704 divided by 71 is 9 with a remainder of 65.
The next digit of our result is 9. 
Result so far: 49.0
Deduct 639 from 704 and we're left with 65.
Grab the next digit (3) from the dividend, add it to 65, then carry on: 653 / 71

Step 5:
71 can be fit into 653 9 times, resulting in a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 499.0
If we take 639 away from 653, we end up with 14.
Fetch the next digit (8) from the dividend, attach it to 14 and continue: 148 / 71

Going ahead to step 6:
When dividing 148 by 71, we get 2 with a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 4992.0
If we take 142 away from 148, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
The number 71 fits into 60 0 times, leaving a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 4992.0
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 8:
71 can be fit into 600 8 times, resulting in a remainder of 32.
The next digit of our result is 8. 
Result so far: 4992.08
If we take 568 away from 600, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 9:
The number 71 fits into 320 4 times, leaving a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 4992.084
If we take 284 away from 320, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 10:
71 can be fit into 360 5 times, resulting in a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 4992.0845
If we subtract 355 from 360, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 11:
The number 71 fits into 50 0 times, leaving a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 4992.0845
If we subtract 0 from 50, 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.

Step 12:
The number 71 fits into 500 7 times, leaving a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 4992.084507
Subtract 497 from 500 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 13:
71 can be fit into 30 0 times, resulting in a remainder of 30.
The next digit of our result is 0. 
Result so far: 4992.084507
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 14:
71 goes into 300 4 times with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 4992.08450704
Subtracting 284 from 300 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 4992.08450704, with a leftover of 1.6e-08.