71142761 divided by 478 
We want to figure out the number of times 71142761 can be divided by 478.

Step 1:
478 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 478

Advancing to step 2:
If we divide 71 by 478, we get 0 and a remainder of 71.
Put 0 as the next digit of the answer. 
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 / 478

Moving on to step 3:
478 can be fit into 711 1 times, resulting in a remainder of 233.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 478 from 711, we get 233.
Include the next digit (4) from the dividend after 233, then repeat: 2334 / 478

Let's proceed to step 4:
If we divide 2334 by 478, we get 4 and a remainder of 422.
The next digit of our result is 4. 
Result so far: 14.0
If we subtract 1912 from 2334, we get 422.
Take the next digit (2) from the dividend and append it to 422, then repeat: 4222 / 478

Step 5:
478 goes into 4222 8 times with a remainder of 398.
The number 8 becomes the next digit in our result. 
Result so far: 148.0
Deduct 3824 from 4222 and we're left with 398.
Take the next digit (7) from the dividend and append it to 398, then repeat: 3987 / 478

On to step 6:
When dividing 3987 by 478, we get 8 with a remainder of 163.
Write down 8 as next digit of the result. 
Result so far: 1488.0
If we subtract 3824 from 3987, we get 163.
Fetch the next digit (6) from the dividend, attach it to 163 and continue: 1636 / 478

Going ahead to step 7:
If we divide 1636 by 478, we get 3 and a remainder of 202.
The number 3 becomes the next digit in our result. 
Result so far: 14883.0
Subtract 1434 from 1636 to get 202.
Fetch the next digit (1) from the dividend, attach it to 202 and continue: 2021 / 478

Step 8:
478 can be fit into 2021 4 times, resulting in a remainder of 109.
Use 4 as the next digit of our solution. 
Result so far: 148834.0
Subtract 1912 from 2021 to get 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

On to step 9:
478 can be fit into 1090 2 times, resulting in a remainder of 134.
Write down 2 as next digit of the result. 
Result so far: 148834.2
Subtracting 956 from 1090 leaves us with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Advancing to step 10:
The number 478 fits into 1340 2 times, leaving a remainder of 384.
Write down 2 as next digit of the result. 
Result so far: 148834.22
If we subtract 956 from 1340, we get 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

The final outcome is 148834.22, with a leftover of 0.384.