We're dividing 206071 by 55 
We want to figure out the number of times 206071 can be divided by 55.

On to step 1:
When dividing 2 by 55, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 55

Advancing to step 2:
55 goes into 20 0 times with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Include the next digit (6) from the dividend after 20, then repeat: 206 / 55

Let's proceed to step 3:
The number 55 fits into 206 3 times, leaving a remainder of 41.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 165 away from 206, we end up with 41.
Grab the next digit (0) from the dividend, add it to 41, then carry on: 410 / 55

Going ahead to step 4:
55 can be fit into 410 7 times, resulting in a remainder of 25.
The next digit of our result is 7. 
Result so far: 37.0
If we take 385 away from 410, we end up with 25.
Take the next digit (7) from the dividend and append it to 25, then repeat: 257 / 55

Advancing to step 5:
The number 55 fits into 257 4 times, leaving a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 374.0
If we take 220 away from 257, we end up with 37.
Include the next digit (1) from the dividend after 37, then repeat: 371 / 55

On to step 6:
55 can be fit into 371 6 times, resulting in a remainder of 41.
Use 6 as the next digit of our solution. 
Result so far: 3746.0
If we subtract 330 from 371, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 7:
If we divide 410 by 55, we get 7 and a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 3746.7
Subtract 385 from 410 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 8:
55 goes into 250 4 times with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 3746.74
Subtracting 220 from 250 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 9:
The number 55 fits into 300 5 times, leaving a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 3746.745
Deduct 275 from 300 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 10:
The number 55 fits into 250 4 times, leaving a remainder of 30.
The next digit of our result is 4. 
Result so far: 3746.7454
Subtract 220 from 250 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 11:
The number 55 fits into 300 5 times, leaving a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 3746.74545
Subtracting 275 from 300 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 12:
250 divided by 55 is 4 with a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 3746.745454
If we take 220 away from 250, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 13:
When dividing 300 by 55, we get 5 with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 3746.7454545
The remainder is 25 after subtracting 275 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 14:
55 goes into 250 4 times with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 3746.74545454
Deduct 220 from 250 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Our division results in 3746.74545454 with a remaining 3e-08.