We're dividing 71027866 by 460 
We're looking to find how many times 460 goes into 71027866.

Let's proceed to step 1:
460 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 460

Moving on to step 2:
460 can be fit into 71 0 times, resulting in a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Fetch the next digit (0) from the dividend, attach it to 71 and continue: 710 / 460

Advancing to step 3:
460 can be fit into 710 1 times, resulting in a remainder of 250.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 460 from 710 to get 250.
Append the next digit (2) from the dividend to 250 and continue with: 2502 / 460

On to step 4:
2502 divided by 460 is 5 with a remainder of 202.
Use 5 as the next digit of our solution. 
Result so far: 15.0
The remainder is 202 after subtracting 2300 from 2502.
Include the next digit (7) from the dividend after 202, then repeat: 2027 / 460

On to step 5:
The number 460 fits into 2027 4 times, leaving a remainder of 187.
Record the quotient 4 as the next digit in the result. 
Result so far: 154.0
Deduct 1840 from 2027 and we're left with 187.
Bring next digit (8) of the dividend behind the 187 and repeat the process: 1878 / 460

Let's proceed to step 6:
460 can be fit into 1878 4 times, resulting in a remainder of 38.
The number 4 becomes the next digit in our result. 
Result so far: 1544.0
Subtract 1840 from 1878 to get 38.
Fetch the next digit (6) from the dividend, attach it to 38 and continue: 386 / 460

Going ahead to step 7:
When dividing 386 by 460, we get 0 with a remainder of 386.
The next digit of our result is 0. 
Result so far: 15440.0
If we subtract 0 from 386, we get 386.
Bring next digit (6) of the dividend behind the 386 and repeat the process: 3866 / 460

Going ahead to step 8:
When dividing 3866 by 460, we get 8 with a remainder of 186.
Record the quotient 8 as the next digit in the result. 
Result so far: 154408.0
If we subtract 3680 from 3866, we get 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Going ahead to step 9:
If we divide 1860 by 460, we get 4 and a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 154408.4
If we take 1840 away from 1860, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
200 divided by 460 is 0 with a remainder of 200.
Use 0 as the next digit of our solution. 
Result so far: 154408.4
Subtract 0 from 200 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 11:
When dividing 2000 by 460, we get 4 with a remainder of 160.
Use 4 as the next digit of our solution. 
Result so far: 154408.404
Subtract 1840 from 2000 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 12:
The number 460 fits into 1600 3 times, leaving a remainder of 220.
Put 3 as the next digit of the answer. 
Result so far: 154408.4043
The remainder is 220 after subtracting 1380 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 13:
2200 divided by 460 is 4 with a remainder of 360.
Use 4 as the next digit of our solution. 
Result so far: 154408.40434
Subtract 1840 from 2200 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 14:
The number 460 fits into 3600 7 times, leaving a remainder of 380.
The next digit of our result is 7. 
Result so far: 154408.404347
If we subtract 3220 from 3600, we get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Step 15:
460 goes into 3800 8 times with a remainder of 120.
The next digit of our result is 8. 
Result so far: 154408.4043478
Deduct 3680 from 3800 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

On to step 16:
When dividing 1200 by 460, we get 2 with a remainder of 280.
Record the quotient 2 as the next digit in the result. 
Result so far: 154408.40434782
Subtracting 920 from 1200 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

In conclusion, the division gives 154408.40434782 with a balance of 2.8e-07.