We divide 71434000 by 324
We want to figure out the number of times 71434000 can be divided by 324.

Going ahead to step 1:
324 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 324

On to step 2:
324 goes into 71 0 times 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.
Append the next digit (4) from the dividend to 71 and continue with: 714 / 324

Step 3:
324 can be fit into 714 2 times, resulting in a remainder of 66.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 66 after subtracting 648 from 714.
Bring next digit (3) of the dividend behind the 66 and repeat the process: 663 / 324

Moving on to step 4:
324 can be fit into 663 2 times, resulting in a remainder of 15.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtract 648 from 663 to get 15.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 324

Advancing to step 5:
When dividing 154 by 324, we get 0 with a remainder of 154.
Put 0 as the next digit of the answer. 
Result so far: 220.0
Subtract 0 from 154 to get 154.
Bring next digit (0) of the dividend behind the 154 and repeat the process: 1540 / 324

Advancing to step 6:
324 goes into 1540 4 times with a remainder of 244.
Use 4 as the next digit of our solution. 
Result so far: 2204.0
The remainder is 244 after subtracting 1296 from 1540.
Grab the next digit (0) from the dividend, add it to 244, then carry on: 2440 / 324

Step 7:
324 goes into 2440 7 times with a remainder of 172.
Put 7 as the next digit of the answer. 
Result so far: 22047.0
If we take 2268 away from 2440, we end up with 172.
Take the next digit (0) from the dividend and append it to 172, then repeat: 1720 / 324

Step 8:
When dividing 1720 by 324, we get 5 with a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 220475.0
If we take 1620 away from 1720, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 9:
If we divide 1000 by 324, we get 3 and a remainder of 28.
Use 3 as the next digit of our solution. 
Result so far: 220475.3
Deduct 972 from 1000 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 10:
280 divided by 324 is 0 with a remainder of 280.
The number 0 becomes the next digit in our result. 
Result so far: 220475.3
The remainder is 280 after subtracting 0 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 11:
The number 324 fits into 2800 8 times, leaving a remainder of 208.
Use 8 as the next digit of our solution. 
Result so far: 220475.308
Subtract 2592 from 2800 to get 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Let's proceed to step 12:
2080 divided by 324 is 6 with a remainder of 136.
The next digit of our result is 6. 
Result so far: 220475.3086
Subtracting 1944 from 2080 leaves us with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Advancing to step 13:
The number 324 fits into 1360 4 times, leaving a remainder of 64.
The next digit of our result is 4. 
Result so far: 220475.30864
The remainder is 64 after subtracting 1296 from 1360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 14:
324 goes into 640 1 times with a remainder of 316.
Write down 1 as next digit of the result. 
Result so far: 220475.308641
If we take 324 away from 640, we end up with 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Let's proceed to step 15:
If we divide 3160 by 324, we get 9 and a remainder of 244.
Write down 9 as next digit of the result. 
Result so far: 220475.3086419
The remainder is 244 after subtracting 2916 from 3160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Moving on to step 16:
2440 divided by 324 is 7 with a remainder of 172.
The next digit of our result is 7. 
Result so far: 220475.30864197
If we subtract 2268 from 2440, we get 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

In conclusion, the division gives 220475.30864197 with a balance of 1.72e-07.