71499 ÷ 3 = 23833 R0
Let's divide 71499 by 3.

Step 1:
3 goes into 7 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 7 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Step 2:
3 goes into 11 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 23
Subtract 9 from 11 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 3

Step 3:
3 goes into 24 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 238
Subtract 24 from 24 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 3

Step 4:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 2383
Subtract 9 from 9 to get 0.
Bring next digit (9) of the dividend behind the 0 and repeat the process: 9 / 3

Step 5:
3 goes into 9 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 23833
Subtract 9 from 9 to get 0.

The final result is 23833 with a remainder of 0.