We're dividing 972327 by 71 
Let's see how many times 71 fits into 972327.

Step 1:
When dividing 9 by 71, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 71

Advancing to step 2:
71 goes into 97 1 times with a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 71 from 97 to get 26.
Include the next digit (2) from the dividend after 26, then repeat: 262 / 71

Going ahead to step 3:
If we divide 262 by 71, we get 3 and a remainder of 49.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
If we take 213 away from 262, we end up with 49.
Include the next digit (3) from the dividend after 49, then repeat: 493 / 71

Let's proceed to step 4:
493 divided by 71 is 6 with a remainder of 67.
Write down 6 as next digit of the result. 
Result so far: 136.0
If we take 426 away from 493, we end up with 67.
Take the next digit (2) from the dividend and append it to 67, then repeat: 672 / 71

Moving on to step 5:
The number 71 fits into 672 9 times, leaving a remainder of 33.
The next digit of our result is 9. 
Result so far: 1369.0
If we take 639 away from 672, we end up with 33.
Append the next digit (7) from the dividend to 33 and continue with: 337 / 71

Moving on to step 6:
71 goes into 337 4 times with a remainder of 53.
Use 4 as the next digit of our solution. 
Result so far: 13694.0
Deduct 284 from 337 and we're left with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 7:
71 can be fit into 530 7 times, resulting in a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 13694.7
The remainder is 33 after subtracting 497 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 8:
71 goes into 330 4 times with a remainder of 46.
The number 4 becomes the next digit in our result. 
Result so far: 13694.74
The remainder is 46 after subtracting 284 from 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 9:
If we divide 460 by 71, we get 6 and a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 13694.746
If we subtract 426 from 460, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 10:
If we divide 340 by 71, we get 4 and a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 13694.7464
If we take 284 away from 340, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 11:
If we divide 560 by 71, we get 7 and a remainder of 63.
Put 7 as the next digit of the answer. 
Result so far: 13694.74647
Subtracting 497 from 560 leaves us with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Step 12:
630 divided by 71 is 8 with a remainder of 62.
Write down 8 as next digit of the result. 
Result so far: 13694.746478
Subtract 568 from 630 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 13:
71 can be fit into 620 8 times, resulting in a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 13694.7464788
Subtracting 568 from 620 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

After the division, we end up with 13694.7464788 and a remainder of 5.2e-07.