We look at the division of 71913284 by 265 
Our goal is to divide 71913284 by 265.

Going ahead to step 1:
265 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 265

On to step 2:
When dividing 71 by 265, we get 0 with a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Append the next digit (9) from the dividend to 71 and continue with: 719 / 265

Step 3:
The number 265 fits into 719 2 times, leaving a remainder of 189.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 189 after subtracting 530 from 719.
Bring next digit (1) of the dividend behind the 189 and repeat the process: 1891 / 265

Let's proceed to step 4:
When dividing 1891 by 265, we get 7 with a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Subtract 1855 from 1891 to get 36.
Append the next digit (3) from the dividend to 36 and continue with: 363 / 265

Moving on to step 5:
363 divided by 265 is 1 with a remainder of 98.
The next digit of our result is 1. 
Result so far: 271.0
The remainder is 98 after subtracting 265 from 363.
Bring next digit (2) of the dividend behind the 98 and repeat the process: 982 / 265

Moving on to step 6:
If we divide 982 by 265, we get 3 and a remainder of 187.
The number 3 becomes the next digit in our result. 
Result so far: 2713.0
Subtract 795 from 982 to get 187.
Grab the next digit (8) from the dividend, add it to 187, then carry on: 1878 / 265

Advancing to step 7:
265 can be fit into 1878 7 times, resulting in a remainder of 23.
Use 7 as the next digit of our solution. 
Result so far: 27137.0
The remainder is 23 after subtracting 1855 from 1878.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 265

Moving on to step 8:
The number 265 fits into 234 0 times, leaving a remainder of 234.
Put 0 as the next digit of the answer. 
Result so far: 271370.0
Deduct 0 from 234 and we're left with 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Let's proceed to step 9:
When dividing 2340 by 265, we get 8 with a remainder of 220.
The next digit of our result is 8. 
Result so far: 271370.8
Subtract 2120 from 2340 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 10:
2200 divided by 265 is 8 with a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 271370.88
If we take 2120 away from 2200, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 271370.88 and a remainder of 0.08.