We divide 71026938 by 197
We want to figure out the number of times 71026938 can be divided by 197.

Let's proceed to step 1:
When dividing 7 by 197, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 197

Moving on to step 2:
71 divided by 197 is 0 with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Fetch the next digit (0) from the dividend, attach it to 71 and continue: 710 / 197

Going ahead to step 3:
710 divided by 197 is 3 with a remainder of 119.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 591 from 710 leaves us with 119.
Grab the next digit (2) from the dividend, add it to 119, then carry on: 1192 / 197

Let's proceed to step 4:
If we divide 1192 by 197, we get 6 and a remainder of 10.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Subtracting 1182 from 1192 leaves us with 10.
Append the next digit (6) from the dividend to 10 and continue with: 106 / 197

Going ahead to step 5:
The number 197 fits into 106 0 times, leaving a remainder of 106.
The next digit of our result is 0. 
Result so far: 360.0
Deduct 0 from 106 and we're left with 106.
Grab the next digit (9) from the dividend, add it to 106, then carry on: 1069 / 197

Moving on to step 6:
197 can be fit into 1069 5 times, resulting in a remainder of 84.
Record the quotient 5 as the next digit in the result. 
Result so far: 3605.0
If we subtract 985 from 1069, we get 84.
Bring next digit (3) of the dividend behind the 84 and repeat the process: 843 / 197

On to step 7:
197 can be fit into 843 4 times, resulting in a remainder of 55.
The number 4 becomes the next digit in our result. 
Result so far: 36054.0
The remainder is 55 after subtracting 788 from 843.
Fetch the next digit (8) from the dividend, attach it to 55 and continue: 558 / 197

Let's proceed to step 8:
If we divide 558 by 197, we get 2 and a remainder of 164.
Record the quotient 2 as the next digit in the result. 
Result so far: 360542.0
If we subtract 394 from 558, we get 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Moving on to step 9:
The number 197 fits into 1640 8 times, leaving a remainder of 64.
The next digit of our result is 8. 
Result so far: 360542.8
If we take 1576 away from 1640, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 10:
When dividing 640 by 197, we get 3 with a remainder of 49.
Use 3 as the next digit of our solution. 
Result so far: 360542.83
Subtract 591 from 640 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 11:
If we divide 490 by 197, we get 2 and a remainder of 96.
The number 2 becomes the next digit in our result. 
Result so far: 360542.832
Subtract 394 from 490 to get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Moving on to step 12:
If we divide 960 by 197, we get 4 and a remainder of 172.
Record the quotient 4 as the next digit in the result. 
Result so far: 360542.8324
Subtracting 788 from 960 leaves us with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Moving on to step 13:
When dividing 1720 by 197, we get 8 with a remainder of 144.
Write down 8 as next digit of the result. 
Result so far: 360542.83248
If we take 1576 away from 1720, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Step 14:
1440 divided by 197 is 7 with a remainder of 61.
The next digit of our result is 7. 
Result so far: 360542.832487
Subtract 1379 from 1440 to get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 15:
The number 197 fits into 610 3 times, leaving a remainder of 19.
The next digit of our result is 3. 
Result so far: 360542.8324873
If we take 591 away from 610, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 16:
When dividing 190 by 197, we get 0 with a remainder of 190.
The next digit of our result is 0. 
Result so far: 360542.8324873
If we subtract 0 from 190, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

After the division, we end up with 360542.8324873 and a remainder of 1.9e-07.