1.4 × 10-4
——————————
  7 × 10-7

Move the 10-7 from bottom to the top and
change the sign of the exponent of 10 from -7 to 7

1.4 × 10-4 × 107
————————————————
  7 

Combine the exponents -4+7 as 3

1.4 × 103
—————————
  7 

Put some 0's after the 1.4 so we can the move the decimal 3 places right:

1.400 × 103
———————————
  7 

Move the decimal 3 places right and remove the "× 103"

1400
————
  7

   200   <---answer 
7)1400
  14
    0
    0
     0
     0
     0

Edwin