We're dividing 71401524 by 515 
Our goal is to divide 71401524 by 515.

On to step 1:
When dividing 7 by 515, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
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 / 515

Step 2:
The number 515 fits into 71 0 times, leaving a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Take the next digit (4) from the dividend and append it to 71, then repeat: 714 / 515

Advancing to step 3:
515 can be fit into 714 1 times, resulting in a remainder of 199.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 515 from 714 leaves us with 199.
Include the next digit (0) from the dividend after 199, then repeat: 1990 / 515

Let's proceed to step 4:
515 goes into 1990 3 times with a remainder of 445.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 1545 from 1990 to get 445.
Append the next digit (1) from the dividend to 445 and continue with: 4451 / 515

Going ahead to step 5:
If we divide 4451 by 515, we get 8 and a remainder of 331.
Write down 8 as next digit of the result. 
Result so far: 138.0
If we subtract 4120 from 4451, we get 331.
Grab the next digit (5) from the dividend, add it to 331, then carry on: 3315 / 515

Step 6:
515 goes into 3315 6 times with a remainder of 225.
Write down 6 as next digit of the result. 
Result so far: 1386.0
Deduct 3090 from 3315 and we're left with 225.
Include the next digit (2) from the dividend after 225, then repeat: 2252 / 515

Step 7:
515 goes into 2252 4 times with a remainder of 192.
Use 4 as the next digit of our solution. 
Result so far: 13864.0
Deduct 2060 from 2252 and we're left with 192.
Bring next digit (4) of the dividend behind the 192 and repeat the process: 1924 / 515

Moving on to step 8:
When dividing 1924 by 515, we get 3 with a remainder of 379.
Put 3 as the next digit of the answer. 
Result so far: 138643.0
The remainder is 379 after subtracting 1545 from 1924.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Let's proceed to step 9:
515 can be fit into 3790 7 times, resulting in a remainder of 185.
The next digit of our result is 7. 
Result so far: 138643.7
The remainder is 185 after subtracting 3605 from 3790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Going ahead to step 10:
515 goes into 1850 3 times with a remainder of 305.
Use 3 as the next digit of our solution. 
Result so far: 138643.73
If we take 1545 away from 1850, we end up with 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

On to step 11:
When dividing 3050 by 515, we get 5 with a remainder of 475.
Record the quotient 5 as the next digit in the result. 
Result so far: 138643.735
Subtract 2575 from 3050 to get 475.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4750, and continue the process.

On to step 12:
515 can be fit into 4750 9 times, resulting in a remainder of 115.
Write down 9 as next digit of the result. 
Result so far: 138643.7359
Deduct 4635 from 4750 and we're left with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Let's proceed to step 13:
If we divide 1150 by 515, we get 2 and a remainder of 120.
The next digit of our result is 2. 
Result so far: 138643.73592
If we take 1030 away from 1150, we end up 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.

Moving on to step 14:
1200 divided by 515 is 2 with a remainder of 170.
Record the quotient 2 as the next digit in the result. 
Result so far: 138643.735922
Deduct 1030 from 1200 and we're left with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

The final outcome is 138643.735922, with a leftover of 1.7e-05.