We're dividing 71326088 by 301 
We want to figure out the number of times 71326088 can be divided by 301.

On to step 1:
If we divide 7 by 301, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 301

Going ahead to step 2:
When dividing 71 by 301, we get 0 with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Fetch the next digit (3) from the dividend, attach it to 71 and continue: 713 / 301

On to step 3:
When dividing 713 by 301, we get 2 with a remainder of 111.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 602 from 713, we get 111.
Fetch the next digit (2) from the dividend, attach it to 111 and continue: 1112 / 301

Step 4:
301 goes into 1112 3 times with a remainder of 209.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 903 away from 1112, we end up with 209.
Include the next digit (6) from the dividend after 209, then repeat: 2096 / 301

On to step 5:
The number 301 fits into 2096 6 times, leaving a remainder of 290.
The number 6 becomes the next digit in our result. 
Result so far: 236.0
Subtract 1806 from 2096 to get 290.
Take the next digit (0) from the dividend and append it to 290, then repeat: 2900 / 301

Let's proceed to step 6:
When dividing 2900 by 301, we get 9 with a remainder of 191.
The next digit of our result is 9. 
Result so far: 2369.0
Subtracting 2709 from 2900 leaves us with 191.
Append the next digit (8) from the dividend to 191 and continue with: 1918 / 301

Let's proceed to step 7:
If we divide 1918 by 301, we get 6 and a remainder of 112.
The next digit of our result is 6. 
Result so far: 23696.0
If we take 1806 away from 1918, we end up with 112.
Bring next digit (8) of the dividend behind the 112 and repeat the process: 1128 / 301

Step 8:
The number 301 fits into 1128 3 times, leaving a remainder of 225.
Write down 3 as next digit of the result. 
Result so far: 236963.0
If we take 903 away from 1128, we end up with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Going ahead to step 9:
2250 divided by 301 is 7 with a remainder of 143.
The next digit of our result is 7. 
Result so far: 236963.7
Subtracting 2107 from 2250 leaves us with 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

On to step 10:
When dividing 1430 by 301, we get 4 with a remainder of 226.
Record the quotient 4 as the next digit in the result. 
Result so far: 236963.74
Subtracting 1204 from 1430 leaves us with 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Let's proceed to step 11:
When dividing 2260 by 301, we get 7 with a remainder of 153.
Record the quotient 7 as the next digit in the result. 
Result so far: 236963.747
Subtract 2107 from 2260 to get 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Step 12:
When dividing 1530 by 301, we get 5 with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 236963.7475
The remainder is 25 after subtracting 1505 from 1530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 13:
The number 301 fits into 250 0 times, leaving a remainder of 250.
The next digit of our result is 0. 
Result so far: 236963.7475
If we take 0 away from 250, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Step 14:
301 can be fit into 2500 8 times, resulting in a remainder of 92.
Record the quotient 8 as the next digit in the result. 
Result so far: 236963.747508
If we take 2408 away from 2500, we end up with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 15:
The number 301 fits into 920 3 times, leaving a remainder of 17.
The next digit of our result is 3. 
Result so far: 236963.7475083
Subtracting 903 from 920 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 16:
301 can be fit into 170 0 times, resulting in a remainder of 170.
The number 0 becomes the next digit in our result. 
Result so far: 236963.7475083
If we subtract 0 from 170, we get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

The quotient of the division is 236963.7475083, and the remainder is 1.7e-07.