71007398 ÷ 197 
Let's see how many times 197 fits into 71007398.

Advancing to step 1:
The number 197 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 197

Moving on to step 2:
When dividing 71 by 197, we get 0 with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Grab the next digit (0) from the dividend, add it to 71, then carry on: 710 / 197

Step 3:
When dividing 710 by 197, we get 3 with a remainder of 119.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 591 from 710 to get 119.
Take the next digit (0) from the dividend and append it to 119, then repeat: 1190 / 197

Moving on to step 4:
197 can be fit into 1190 6 times, resulting in a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 36.0
The remainder is 8 after subtracting 1182 from 1190.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 197

Going ahead to step 5:
87 divided by 197 is 0 with a remainder of 87.
Record the quotient 0 as the next digit in the result. 
Result so far: 360.0
If we subtract 0 from 87, we get 87.
Grab the next digit (3) from the dividend, add it to 87, then carry on: 873 / 197

On to step 6:
197 goes into 873 4 times with a remainder of 85.
Record the quotient 4 as the next digit in the result. 
Result so far: 3604.0
If we take 788 away from 873, we end up with 85.
Bring next digit (9) of the dividend behind the 85 and repeat the process: 859 / 197

On to step 7:
The number 197 fits into 859 4 times, leaving a remainder of 71.
The next digit of our result is 4. 
Result so far: 36044.0
If we subtract 788 from 859, we get 71.
Fetch the next digit (8) from the dividend, attach it to 71 and continue: 718 / 197

Moving on to step 8:
197 can be fit into 718 3 times, resulting in a remainder of 127.
Record the quotient 3 as the next digit in the result. 
Result so far: 360443.0
Deduct 591 from 718 and we're left with 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Let's proceed to step 9:
197 goes into 1270 6 times with a remainder of 88.
Record the quotient 6 as the next digit in the result. 
Result so far: 360443.6
Subtract 1182 from 1270 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 10:
197 can be fit into 880 4 times, resulting in a remainder of 92.
Put 4 as the next digit of the answer. 
Result so far: 360443.64
The remainder is 92 after subtracting 788 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Moving on to step 11:
920 divided by 197 is 4 with a remainder of 132.
The number 4 becomes the next digit in our result. 
Result so far: 360443.644
Deduct 788 from 920 and we're left with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

After the division, we end up with 360443.644 and a remainder of 0.0132.