We divide 71467533 by 324
We want to figure out the number of times 71467533 can be divided by 324.

On to step 1:
When dividing 7 by 324, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 324

Advancing to step 2:
When dividing 71 by 324, we get 0 with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Take the next digit (4) from the dividend and append it to 71, then repeat: 714 / 324

Going ahead to step 3:
When dividing 714 by 324, we get 2 with a remainder of 66.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 648 from 714 to get 66.
Append the next digit (6) from the dividend to 66 and continue with: 666 / 324

On to step 4:
The number 324 fits into 666 2 times, leaving a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 22.0
Deduct 648 from 666 and we're left with 18.
Append the next digit (7) from the dividend to 18 and continue with: 187 / 324

Moving on to step 5:
If we divide 187 by 324, we get 0 and a remainder of 187.
Put 0 as the next digit of the answer. 
Result so far: 220.0
Subtract 0 from 187 to get 187.
Append the next digit (5) from the dividend to 187 and continue with: 1875 / 324

Step 6:
When dividing 1875 by 324, we get 5 with a remainder of 255.
Put 5 as the next digit of the answer. 
Result so far: 2205.0
Subtract 1620 from 1875 to get 255.
Bring next digit (3) of the dividend behind the 255 and repeat the process: 2553 / 324

Moving on to step 7:
If we divide 2553 by 324, we get 7 and a remainder of 285.
Use 7 as the next digit of our solution. 
Result so far: 22057.0
Subtracting 2268 from 2553 leaves us with 285.
Fetch the next digit (3) from the dividend, attach it to 285 and continue: 2853 / 324

Let's proceed to step 8:
When dividing 2853 by 324, we get 8 with a remainder of 261.
Put 8 as the next digit of the answer. 
Result so far: 220578.0
The remainder is 261 after subtracting 2592 from 2853.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

Moving on to step 9:
The number 324 fits into 2610 8 times, leaving a remainder of 18.
Record the quotient 8 as the next digit in the result. 
Result so far: 220578.8
If we subtract 2592 from 2610, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
The number 324 fits into 180 0 times, leaving a remainder of 180.
The number 0 becomes the next digit in our result. 
Result so far: 220578.8
Subtract 0 from 180 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 11:
If we divide 1800 by 324, we get 5 and a remainder of 180.
Record the quotient 5 as the next digit in the result. 
Result so far: 220578.805
Deduct 1620 from 1800 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 12:
The number 324 fits into 1800 5 times, leaving a remainder of 180.
Record the quotient 5 as the next digit in the result. 
Result so far: 220578.8055
Subtracting 1620 from 1800 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

The final result is 220578.8055 with a remainder of 0.0018.