We look at the division of 191228 by 71 
We want to divide 191228 by 71.

Going ahead to step 1:
When dividing 1 by 71, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 71

Step 2:
71 can be fit into 19 0 times, resulting in a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Fetch the next digit (1) from the dividend, attach it to 19 and continue: 191 / 71

Moving on to step 3:
71 can be fit into 191 2 times, resulting in a remainder of 49.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 142 from 191 to get 49.
Bring next digit (2) of the dividend behind the 49 and repeat the process: 492 / 71

Advancing to step 4:
When dividing 492 by 71, we get 6 with a remainder of 66.
The next digit of our result is 6. 
Result so far: 26.0
The remainder is 66 after subtracting 426 from 492.
Append the next digit (2) from the dividend to 66 and continue with: 662 / 71

Step 5:
71 goes into 662 9 times with a remainder of 23.
Use 9 as the next digit of our solution. 
Result so far: 269.0
Subtracting 639 from 662 leaves us with 23.
Bring next digit (8) of the dividend behind the 23 and repeat the process: 238 / 71

Advancing to step 6:
When dividing 238 by 71, we get 3 with a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 2693.0
The remainder is 25 after subtracting 213 from 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 7:
When dividing 250 by 71, we get 3 with a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 2693.3
If we subtract 213 from 250, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 8:
71 can be fit into 370 5 times, resulting in a remainder of 15.
The next digit of our result is 5. 
Result so far: 2693.35
Subtracting 355 from 370 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 9:
71 goes into 150 2 times with a remainder of 8.
The next digit of our result is 2. 
Result so far: 2693.352
The remainder is 8 after subtracting 142 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 10:
71 can be fit into 80 1 times, resulting in a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 2693.3521
If we take 71 away from 80, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 11:
When dividing 90 by 71, we get 1 with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 2693.35211
Subtract 71 from 90 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 2693.35211 with a balance of 1.9e-05.