We look at the division of 326597 by 71 
Let's see how many times 71 fits into 326597.

Step 1:
The number 71 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 71

On to step 2:
If we divide 32 by 71, we get 0 and a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 71

Moving on to step 3:
71 goes into 326 4 times with a remainder of 42.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 284 from 326 leaves us with 42.
Bring next digit (5) of the dividend behind the 42 and repeat the process: 425 / 71

Step 4:
71 can be fit into 425 5 times, resulting in a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 45.0
The remainder is 70 after subtracting 355 from 425.
Bring next digit (9) of the dividend behind the 70 and repeat the process: 709 / 71

Going ahead to step 5:
The number 71 fits into 709 9 times, leaving a remainder of 70.
The next digit of our result is 9. 
Result so far: 459.0
The remainder is 70 after subtracting 639 from 709.
Fetch the next digit (7) from the dividend, attach it to 70 and continue: 707 / 71

Moving on to step 6:
The number 71 fits into 707 9 times, leaving a remainder of 68.
Use 9 as the next digit of our solution. 
Result so far: 4599.0
Subtracting 639 from 707 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 7:
71 goes into 680 9 times with a remainder of 41.
Record the quotient 9 as the next digit in the result. 
Result so far: 4599.9
If we take 639 away from 680, we end up with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 8:
When dividing 410 by 71, we get 5 with a remainder of 55.
Write down 5 as next digit of the result. 
Result so far: 4599.95
If we subtract 355 from 410, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 9:
If we divide 550 by 71, we get 7 and a remainder of 53.
The next digit of our result is 7. 
Result so far: 4599.957
If we subtract 497 from 550, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 10:
530 divided by 71 is 7 with a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 4599.9577
If we take 497 away from 530, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

After the division, we end up with 4599.9577 and a remainder of 0.00033.