360054 ÷ 71 
We want to figure out the number of times 360054 can be divided by 71.

Moving on to step 1:
If we divide 3 by 71, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 71

Going ahead to step 2:
71 can be fit into 36 0 times, resulting in a remainder of 36.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 36 and we're left with 36.
Fetch the next digit (0) from the dividend, attach it to 36 and continue: 360 / 71

Advancing to step 3:
The number 71 fits into 360 5 times, leaving a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtract 355 from 360 to get 5.
Take the next digit (0) from the dividend and append it to 5, then repeat: 50 / 71

Step 4:
50 divided by 71 is 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 50.0
Deduct 0 from 50 and we're left with 50.
Fetch the next digit (5) from the dividend, attach it to 50 and continue: 505 / 71

On to step 5:
505 divided by 71 is 7 with a remainder of 8.
The next digit of our result is 7. 
Result so far: 507.0
Subtracting 497 from 505 leaves us with 8.
Include the next digit (4) from the dividend after 8, then repeat: 84 / 71

Going ahead to step 6:
71 can be fit into 84 1 times, resulting in a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 5071.0
If we take 71 away from 84, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
71 can be fit into 130 1 times, resulting in a remainder of 59.
Put 1 as the next digit of the answer. 
Result so far: 5071.1
Subtract 71 from 130 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 8:
When dividing 590 by 71, we get 8 with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 5071.18
Subtract 568 from 590 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 9:
If we divide 220 by 71, we get 3 and a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 5071.183
Subtract 213 from 220 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 10:
When dividing 70 by 71, we get 0 with a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 5071.183
Subtracting 0 from 70 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 11:
The number 71 fits into 700 9 times, leaving a remainder of 61.
The number 9 becomes the next digit in our result. 
Result so far: 5071.18309
If we take 639 away from 700, we end up with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 12:
610 divided by 71 is 8 with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 5071.183098
Subtract 568 from 610 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 13:
The number 71 fits into 420 5 times, leaving a remainder of 65.
Put 5 as the next digit of the answer. 
Result so far: 5071.1830985
Deduct 355 from 420 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Moving on to step 14:
71 can be fit into 650 9 times, resulting in a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 5071.18309859
Deduct 639 from 650 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

The final outcome is 5071.18309859, with a leftover of 1.1e-08.