354971 ÷ 70 
We want to figure out the number of times 354971 can be divided by 70.

Advancing to step 1:
3 divided by 70 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (5) from the dividend, attach it to 3 and continue: 35 / 70

Going ahead to step 2:
35 divided by 70 is 0 with a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 35 to get 35.
Fetch the next digit (4) from the dividend, attach it to 35 and continue: 354 / 70

Let's proceed to step 3:
70 goes into 354 5 times with a remainder of 4.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 350 away from 354, we end up with 4.
Fetch the next digit (9) from the dividend, attach it to 4 and continue: 49 / 70

Going ahead to step 4:
If we divide 49 by 70, we get 0 and a remainder of 49.
Put 0 as the next digit of the answer. 
Result so far: 50.0
The remainder is 49 after subtracting 0 from 49.
Fetch the next digit (7) from the dividend, attach it to 49 and continue: 497 / 70

Step 5:
When dividing 497 by 70, we get 7 with a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 507.0
The remainder is 7 after subtracting 490 from 497.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 70

Going ahead to step 6:
If we divide 71 by 70, we get 1 and a remainder of 1.
Put 1 as the next digit of the answer. 
Result so far: 5071.0
Subtracting 70 from 71 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
70 can be fit into 10 0 times, resulting in a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 5071.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 70 is 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 5071.01
Deduct 70 from 100 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.

Let's proceed to step 9:
70 goes into 300 4 times with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 5071.014
Subtract 280 from 300 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 10:
70 goes into 200 2 times with a remainder of 60.
The next digit of our result is 2. 
Result so far: 5071.0142
The remainder is 60 after subtracting 140 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 11:
When dividing 600 by 70, we get 8 with a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 5071.01428
Subtracting 560 from 600 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 12:
The number 70 fits into 400 5 times, leaving a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 5071.014285
The remainder is 50 after subtracting 350 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 13:
70 can be fit into 500 7 times, resulting in a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 5071.0142857
Subtract 490 from 500 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 14:
If we divide 100 by 70, we get 1 and a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 5071.01428571
Subtracting 70 from 100 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.

Our division results in 5071.01428571 with a remaining 3e-08.