We divide 319044 by 71
Let's see how many times 71 fits into 319044.

Advancing to step 1:
If we divide 3 by 71, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 71

Going ahead to step 2:
When dividing 31 by 71, we get 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Append the next digit (9) from the dividend to 31 and continue with: 319 / 71

On to step 3:
If we divide 319 by 71, we get 4 and a remainder of 35.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 284 from 319, we get 35.
Grab the next digit (0) from the dividend, add it to 35, then carry on: 350 / 71

Step 4:
When dividing 350 by 71, we get 4 with a remainder of 66.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
The remainder is 66 after subtracting 284 from 350.
Bring next digit (4) of the dividend behind the 66 and repeat the process: 664 / 71

Step 5:
The number 71 fits into 664 9 times, leaving a remainder of 25.
The next digit of our result is 9. 
Result so far: 449.0
Deduct 639 from 664 and we're left with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 71

Step 6:
When dividing 254 by 71, we get 3 with a remainder of 41.
Record the quotient 3 as the next digit in the result. 
Result so far: 4493.0
Deduct 213 from 254 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 7:
71 can be fit into 410 5 times, resulting in a remainder of 55.
Write down 5 as next digit of the result. 
Result so far: 4493.5
The remainder is 55 after subtracting 355 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Step 8:
The number 71 fits into 550 7 times, leaving a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 4493.57
If we take 497 away from 550, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 9:
When dividing 530 by 71, we get 7 with a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 4493.577
If we take 497 away from 530, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

In conclusion, the division gives 4493.577 with a balance of 0.0033.