We look at the division of 71806926 by 617 
We want to divide 71806926 by 617.

Going ahead to step 1:
If we divide 7 by 617, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 617

Advancing to step 2:
If we divide 71 by 617, we get 0 and a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Fetch the next digit (8) from the dividend, attach it to 71 and continue: 718 / 617

Advancing to step 3:
The number 617 fits into 718 1 times, leaving a remainder of 101.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 617 away from 718, we end up with 101.
Take the next digit (0) from the dividend and append it to 101, then repeat: 1010 / 617

On to step 4:
617 goes into 1010 1 times with a remainder of 393.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Subtract 617 from 1010 to get 393.
Bring next digit (6) of the dividend behind the 393 and repeat the process: 3936 / 617

Advancing to step 5:
When dividing 3936 by 617, we get 6 with a remainder of 234.
Record the quotient 6 as the next digit in the result. 
Result so far: 116.0
Subtracting 3702 from 3936 leaves us with 234.
Fetch the next digit (9) from the dividend, attach it to 234 and continue: 2349 / 617

Advancing to step 6:
The number 617 fits into 2349 3 times, leaving a remainder of 498.
The next digit of our result is 3. 
Result so far: 1163.0
Deduct 1851 from 2349 and we're left with 498.
Fetch the next digit (2) from the dividend, attach it to 498 and continue: 4982 / 617

Step 7:
The number 617 fits into 4982 8 times, leaving a remainder of 46.
The next digit of our result is 8. 
Result so far: 11638.0
Deduct 4936 from 4982 and we're left with 46.
Take the next digit (6) from the dividend and append it to 46, then repeat: 466 / 617

On to step 8:
If we divide 466 by 617, we get 0 and a remainder of 466.
The number 0 becomes the next digit in our result. 
Result so far: 116380.0
Deduct 0 from 466 and we're left with 466.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4660, and continue the process.

Going ahead to step 9:
When dividing 4660 by 617, we get 7 with a remainder of 341.
Record the quotient 7 as the next digit in the result. 
Result so far: 116380.7
Subtracting 4319 from 4660 leaves us with 341.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3410, and continue the process.

Step 10:
When dividing 3410 by 617, we get 5 with a remainder of 325.
Put 5 as the next digit of the answer. 
Result so far: 116380.75
Subtracting 3085 from 3410 leaves us with 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Moving on to step 11:
When dividing 3250 by 617, we get 5 with a remainder of 165.
The next digit of our result is 5. 
Result so far: 116380.755
Deduct 3085 from 3250 and we're left with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

After the division, we end up with 116380.755 and a remainder of 0.0165.