We look at the division of 71428878 by 731 
We want to figure out the number of times 71428878 can be divided by 731.

Going ahead to step 1:
7 divided by 731 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 731

Advancing to step 2:
The number 731 fits into 71 0 times, leaving a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Bring next digit (4) of the dividend behind the 71 and repeat the process: 714 / 731

Going ahead to step 3:
If we divide 714 by 731, we get 0 and a remainder of 714.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 714 to get 714.
Append the next digit (2) from the dividend to 714 and continue with: 7142 / 731

Going ahead to step 4:
The number 731 fits into 7142 9 times, leaving a remainder of 563.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we subtract 6579 from 7142, we get 563.
Append the next digit (8) from the dividend to 563 and continue with: 5638 / 731

On to step 5:
5638 divided by 731 is 7 with a remainder of 521.
The next digit of our result is 7. 
Result so far: 97.0
Subtract 5117 from 5638 to get 521.
Grab the next digit (8) from the dividend, add it to 521, then carry on: 5218 / 731

Step 6:
731 goes into 5218 7 times with a remainder of 101.
The next digit of our result is 7. 
Result so far: 977.0
Subtracting 5117 from 5218 leaves us with 101.
Fetch the next digit (7) from the dividend, attach it to 101 and continue: 1017 / 731

Advancing to step 7:
731 goes into 1017 1 times with a remainder of 286.
Use 1 as the next digit of our solution. 
Result so far: 9771.0
Subtract 731 from 1017 to get 286.
Include the next digit (8) from the dividend after 286, then repeat: 2868 / 731

Step 8:
When dividing 2868 by 731, we get 3 with a remainder of 675.
Record the quotient 3 as the next digit in the result. 
Result so far: 97713.0
Subtract 2193 from 2868 to get 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Advancing to step 9:
731 goes into 6750 9 times with a remainder of 171.
Record the quotient 9 as the next digit in the result. 
Result so far: 97713.9
Deduct 6579 from 6750 and we're left with 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Let's proceed to step 10:
731 goes into 1710 2 times with a remainder of 248.
Use 2 as the next digit of our solution. 
Result so far: 97713.92
If we subtract 1462 from 1710, we get 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Moving on to step 11:
If we divide 2480 by 731, we get 3 and a remainder of 287.
Use 3 as the next digit of our solution. 
Result so far: 97713.923
Deduct 2193 from 2480 and we're left with 287.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2870, and continue the process.

Advancing to step 12:
If we divide 2870 by 731, we get 3 and a remainder of 677.
Write down 3 as next digit of the result. 
Result so far: 97713.9233
Subtracting 2193 from 2870 leaves us with 677.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6770, and continue the process.

The quotient of the division is 97713.9233, and the remainder is 0.00677.