232166 ÷ 71 
We're looking to find how many times 71 goes into 232166.

Going ahead to step 1:
The number 71 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 71

Advancing to step 2:
71 can be fit into 23 0 times, resulting in a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Grab the next digit (2) from the dividend, add it to 23, then carry on: 232 / 71

On to step 3:
71 can be fit into 232 3 times, resulting in a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 213 from 232 leaves us with 19.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 71

Moving on to step 4:
191 divided by 71 is 2 with a remainder of 49.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
If we take 142 away from 191, we end up with 49.
Append the next digit (6) from the dividend to 49 and continue with: 496 / 71

Let's proceed to step 5:
The number 71 fits into 496 6 times, leaving a remainder of 70.
Record the quotient 6 as the next digit in the result. 
Result so far: 326.0
Subtract 426 from 496 to get 70.
Append the next digit (6) from the dividend to 70 and continue with: 706 / 71

On to step 6:
If we divide 706 by 71, we get 9 and a remainder of 67.
Write down 9 as next digit of the result. 
Result so far: 3269.0
If we take 639 away from 706, we end up with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Let's proceed to step 7:
If we divide 670 by 71, we get 9 and a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 3269.9
Subtracting 639 from 670 leaves us with 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 8:
The number 71 fits into 310 4 times, leaving a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 3269.94
If we take 284 away from 310, we end up 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.

Step 9:
260 divided by 71 is 3 with a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 3269.943
If we take 213 away from 260, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 10:
If we divide 470 by 71, we get 6 and a remainder of 44.
The next digit of our result is 6. 
Result so far: 3269.9436
Deduct 426 from 470 and we're left with 44.
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 11:
The number 71 fits into 440 6 times, leaving a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 3269.94366
Deduct 426 from 440 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 3269.94366 with a balance of 1.4e-05.