71238939 ÷ 406 
We want to figure out the number of times 71238939 can be divided by 406.

Let's proceed to step 1:
When dividing 7 by 406, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 406

Moving on to step 2:
If we divide 71 by 406, we get 0 and a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Append the next digit (2) from the dividend to 71 and continue with: 712 / 406

Advancing to step 3:
When dividing 712 by 406, we get 1 with a remainder of 306.
The next digit of our result is 1. 
Result so far: 1.0
If we take 406 away from 712, we end up with 306.
Take the next digit (3) from the dividend and append it to 306, then repeat: 3063 / 406

Step 4:
The number 406 fits into 3063 7 times, leaving a remainder of 221.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we take 2842 away from 3063, we end up with 221.
Take the next digit (8) from the dividend and append it to 221, then repeat: 2218 / 406

On to step 5:
When dividing 2218 by 406, we get 5 with a remainder of 188.
Write down 5 as next digit of the result. 
Result so far: 175.0
The remainder is 188 after subtracting 2030 from 2218.
Append the next digit (9) from the dividend to 188 and continue with: 1889 / 406

Let's proceed to step 6:
406 can be fit into 1889 4 times, resulting in a remainder of 265.
Record the quotient 4 as the next digit in the result. 
Result so far: 1754.0
The remainder is 265 after subtracting 1624 from 1889.
Grab the next digit (3) from the dividend, add it to 265, then carry on: 2653 / 406

Advancing to step 7:
406 goes into 2653 6 times with a remainder of 217.
Record the quotient 6 as the next digit in the result. 
Result so far: 17546.0
If we take 2436 away from 2653, we end up with 217.
Take the next digit (9) from the dividend and append it to 217, then repeat: 2179 / 406

Let's proceed to step 8:
2179 divided by 406 is 5 with a remainder of 149.
Write down 5 as next digit of the result. 
Result so far: 175465.0
If we subtract 2030 from 2179, we get 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Advancing to step 9:
If we divide 1490 by 406, we get 3 and a remainder of 272.
Use 3 as the next digit of our solution. 
Result so far: 175465.3
Subtract 1218 from 1490 to get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Going ahead to step 10:
406 goes into 2720 6 times with a remainder of 284.
Write down 6 as next digit of the result. 
Result so far: 175465.36
If we take 2436 away from 2720, we end up with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Moving on to step 11:
The number 406 fits into 2840 6 times, leaving a remainder of 404.
Write down 6 as next digit of the result. 
Result so far: 175465.366
Subtract 2436 from 2840 to get 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

The quotient of the division is 175465.366, and the remainder is 0.0404.