71146254 ÷ 727 
We want to figure out the number of times 71146254 can be divided by 727.

Let's proceed to step 1:
If we divide 7 by 727, we get 0 and a remainder of 7.
The next digit of our result is 0. 
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 / 727

On to step 2:
727 goes into 71 0 times with a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Take the next digit (1) from the dividend and append it to 71, then repeat: 711 / 727

Going ahead to step 3:
The number 727 fits into 711 0 times, leaving a remainder of 711.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 711, we end up with 711.
Grab the next digit (4) from the dividend, add it to 711, then carry on: 7114 / 727

Step 4:
If we divide 7114 by 727, we get 9 and a remainder of 571.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 6543 from 7114 leaves us with 571.
Append the next digit (6) from the dividend to 571 and continue with: 5716 / 727

Let's proceed to step 5:
When dividing 5716 by 727, we get 7 with a remainder of 627.
Put 7 as the next digit of the answer. 
Result so far: 97.0
Subtract 5089 from 5716 to get 627.
Append the next digit (2) from the dividend to 627 and continue with: 6272 / 727

Going ahead to step 6:
The number 727 fits into 6272 8 times, leaving a remainder of 456.
Use 8 as the next digit of our solution. 
Result so far: 978.0
The remainder is 456 after subtracting 5816 from 6272.
Bring next digit (5) of the dividend behind the 456 and repeat the process: 4565 / 727

Going ahead to step 7:
If we divide 4565 by 727, we get 6 and a remainder of 203.
Use 6 as the next digit of our solution. 
Result so far: 9786.0
The remainder is 203 after subtracting 4362 from 4565.
Take the next digit (4) from the dividend and append it to 203, then repeat: 2034 / 727

Let's proceed to step 8:
727 goes into 2034 2 times with a remainder of 580.
Use 2 as the next digit of our solution. 
Result so far: 97862.0
The remainder is 580 after subtracting 1454 from 2034.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Going ahead to step 9:
If we divide 5800 by 727, we get 7 and a remainder of 711.
Use 7 as the next digit of our solution. 
Result so far: 97862.7
Subtracting 5089 from 5800 leaves us with 711.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7110, and continue the process.

Moving on to step 10:
When dividing 7110 by 727, we get 9 with a remainder of 567.
The next digit of our result is 9. 
Result so far: 97862.79
The remainder is 567 after subtracting 6543 from 7110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5670, and continue the process.

Let's proceed to step 11:
727 can be fit into 5670 7 times, resulting in a remainder of 581.
Put 7 as the next digit of the answer. 
Result so far: 97862.797
If we subtract 5089 from 5670, we get 581.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5810, and continue the process.

On to step 12:
5810 divided by 727 is 7 with a remainder of 721.
Put 7 as the next digit of the answer. 
Result so far: 97862.7977
The remainder is 721 after subtracting 5089 from 5810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7210, and continue the process.

In conclusion, the division gives 97862.7977 with a balance of 0.00721.