71226299 divided by 272 
We want to figure out the number of times 71226299 can be divided by 272.

Moving on to step 1:
272 goes into 7 0 times 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.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 272

Moving on to step 2:
71 divided by 272 is 0 with a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Take the next digit (2) from the dividend and append it to 71, then repeat: 712 / 272

Advancing to step 3:
712 divided by 272 is 2 with a remainder of 168.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 544 from 712 and we're left with 168.
Append the next digit (2) from the dividend to 168 and continue with: 1682 / 272

Moving on to step 4:
If we divide 1682 by 272, we get 6 and a remainder of 50.
Use 6 as the next digit of our solution. 
Result so far: 26.0
The remainder is 50 after subtracting 1632 from 1682.
Include the next digit (6) from the dividend after 50, then repeat: 506 / 272

Let's proceed to step 5:
If we divide 506 by 272, we get 1 and a remainder of 234.
The next digit of our result is 1. 
Result so far: 261.0
If we take 272 away from 506, we end up with 234.
Append the next digit (2) from the dividend to 234 and continue with: 2342 / 272

Let's proceed to step 6:
272 can be fit into 2342 8 times, resulting in a remainder of 166.
Record the quotient 8 as the next digit in the result. 
Result so far: 2618.0
If we take 2176 away from 2342, we end up with 166.
Bring next digit (9) of the dividend behind the 166 and repeat the process: 1669 / 272

On to step 7:
The number 272 fits into 1669 6 times, leaving a remainder of 37.
Write down 6 as next digit of the result. 
Result so far: 26186.0
Subtracting 1632 from 1669 leaves us with 37.
Take the next digit (9) from the dividend and append it to 37, then repeat: 379 / 272

Step 8:
The number 272 fits into 379 1 times, leaving a remainder of 107.
The next digit of our result is 1. 
Result so far: 261861.0
Subtract 272 from 379 to get 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Going ahead to step 9:
If we divide 1070 by 272, we get 3 and a remainder of 254.
The next digit of our result is 3. 
Result so far: 261861.3
Subtracting 816 from 1070 leaves us with 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

On to step 10:
The number 272 fits into 2540 9 times, leaving a remainder of 92.
Write down 9 as next digit of the result. 
Result so far: 261861.39
Deduct 2448 from 2540 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Going ahead to step 11:
920 divided by 272 is 3 with a remainder of 104.
The number 3 becomes the next digit in our result. 
Result so far: 261861.393
Subtracting 816 from 920 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Moving on to step 12:
The number 272 fits into 1040 3 times, leaving a remainder of 224.
The number 3 becomes the next digit in our result. 
Result so far: 261861.3933
If we take 816 away from 1040, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

In conclusion, the division gives 261861.3933 with a balance of 0.00224.