We divide 71740959 by 400
We want to figure out the number of times 71740959 can be divided by 400.

Step 1:
400 goes into 7 0 times with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 400

Let's proceed to step 2:
71 divided by 400 is 0 with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Fetch the next digit (7) from the dividend, attach it to 71 and continue: 717 / 400

Advancing to step 3:
400 goes into 717 1 times with a remainder of 317.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 400 from 717 and we're left with 317.
Grab the next digit (4) from the dividend, add it to 317, then carry on: 3174 / 400

Let's proceed to step 4:
3174 divided by 400 is 7 with a remainder of 374.
Write down 7 as next digit of the result. 
Result so far: 17.0
Subtract 2800 from 3174 to get 374.
Grab the next digit (0) from the dividend, add it to 374, then carry on: 3740 / 400

On to step 5:
400 can be fit into 3740 9 times, resulting in a remainder of 140.
The number 9 becomes the next digit in our result. 
Result so far: 179.0
Subtracting 3600 from 3740 leaves us with 140.
Fetch the next digit (9) from the dividend, attach it to 140 and continue: 1409 / 400

On to step 6:
If we divide 1409 by 400, we get 3 and a remainder of 209.
Use 3 as the next digit of our solution. 
Result so far: 1793.0
Deduct 1200 from 1409 and we're left with 209.
Fetch the next digit (5) from the dividend, attach it to 209 and continue: 2095 / 400

Moving on to step 7:
When dividing 2095 by 400, we get 5 with a remainder of 95.
Put 5 as the next digit of the answer. 
Result so far: 17935.0
The remainder is 95 after subtracting 2000 from 2095.
Take the next digit (9) from the dividend and append it to 95, then repeat: 959 / 400

Advancing to step 8:
400 can be fit into 959 2 times, resulting in a remainder of 159.
Use 2 as the next digit of our solution. 
Result so far: 179352.0
The remainder is 159 after subtracting 800 from 959.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Let's proceed to step 9:
When dividing 1590 by 400, we get 3 with a remainder of 390.
Write down 3 as next digit of the result. 
Result so far: 179352.3
Deduct 1200 from 1590 and we're left with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Step 10:
When dividing 3900 by 400, we get 9 with a remainder of 300.
Write down 9 as next digit of the result. 
Result so far: 179352.39
Subtract 3600 from 3900 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 11:
400 can be fit into 3000 7 times, resulting in a remainder of 200.
Record the quotient 7 as the next digit in the result. 
Result so far: 179352.397
Subtracting 2800 from 3000 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 12:
The number 400 fits into 2000 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 179352.3975
Deduct 2000 from 2000 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 13:
When dividing 0 by 400, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 179352.3975
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 14:
When dividing 0 by 400, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 179352.3975
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 179352.3975 and a remainder of 0.0.