We look at the division of 71271736 by 185 
Let's see how many times 185 fits into 71271736.

On to step 1:
When dividing 7 by 185, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 185

Moving on to step 2:
185 can be fit into 71 0 times, resulting in a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Bring next digit (2) of the dividend behind the 71 and repeat the process: 712 / 185

Let's proceed to step 3:
712 divided by 185 is 3 with a remainder of 157.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 555 from 712 leaves us with 157.
Include the next digit (7) from the dividend after 157, then repeat: 1577 / 185

Moving on to step 4:
185 can be fit into 1577 8 times, resulting in a remainder of 97.
Put 8 as the next digit of the answer. 
Result so far: 38.0
If we subtract 1480 from 1577, we get 97.
Bring next digit (1) of the dividend behind the 97 and repeat the process: 971 / 185

Advancing to step 5:
185 can be fit into 971 5 times, resulting in a remainder of 46.
Use 5 as the next digit of our solution. 
Result so far: 385.0
If we subtract 925 from 971, we get 46.
Grab the next digit (7) from the dividend, add it to 46, then carry on: 467 / 185

Step 6:
467 divided by 185 is 2 with a remainder of 97.
The next digit of our result is 2. 
Result so far: 3852.0
If we subtract 370 from 467, we get 97.
Append the next digit (3) from the dividend to 97 and continue with: 973 / 185

On to step 7:
If we divide 973 by 185, we get 5 and a remainder of 48.
Use 5 as the next digit of our solution. 
Result so far: 38525.0
Subtract 925 from 973 to get 48.
Bring next digit (6) of the dividend behind the 48 and repeat the process: 486 / 185

Advancing to step 8:
185 can be fit into 486 2 times, resulting in a remainder of 116.
Write down 2 as next digit of the result. 
Result so far: 385252.0
The remainder is 116 after subtracting 370 from 486.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Going ahead to step 9:
If we divide 1160 by 185, we get 6 and a remainder of 50.
Put 6 as the next digit of the answer. 
Result so far: 385252.6
Subtract 1110 from 1160 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 10:
When dividing 500 by 185, we get 2 with a remainder of 130.
Record the quotient 2 as the next digit in the result. 
Result so far: 385252.62
If we subtract 370 from 500, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Going ahead to step 11:
185 goes into 1300 7 times with a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 385252.627
If we subtract 1295 from 1300, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 12:
When dividing 50 by 185, we get 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 385252.627
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 13:
185 goes into 500 2 times with a remainder of 130.
Put 2 as the next digit of the answer. 
Result so far: 385252.62702
Deduct 370 from 500 and we're left with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Let's proceed to step 14:
The number 185 fits into 1300 7 times, leaving a remainder of 5.
The next digit of our result is 7. 
Result so far: 385252.627027
Deduct 1295 from 1300 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 15:
50 divided by 185 is 0 with a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 385252.627027
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 16:
The number 185 fits into 500 2 times, leaving a remainder of 130.
Write down 2 as next digit of the result. 
Result so far: 385252.62702702
If we take 370 away from 500, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

After the division, we end up with 385252.62702702 and a remainder of 1.3e-07.