3208678 divided by 71 
Our goal is to divide 3208678 by 71.

Going ahead to step 1:
71 goes into 3 0 times with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 71

Let's proceed to step 2:
71 can be fit into 32 0 times, resulting in a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Fetch the next digit (0) from the dividend, attach it to 32 and continue: 320 / 71

Step 3:
71 can be fit into 320 4 times, resulting in a remainder of 36.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 36 after subtracting 284 from 320.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 71

Moving on to step 4:
71 goes into 368 5 times with a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 45.0
Subtract 355 from 368 to get 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 71

Moving on to step 5:
71 goes into 136 1 times with a remainder of 65.
The next digit of our result is 1. 
Result so far: 451.0
If we subtract 71 from 136, we get 65.
Append the next digit (7) from the dividend to 65 and continue with: 657 / 71

Moving on to step 6:
71 can be fit into 657 9 times, resulting in a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 4519.0
If we subtract 639 from 657, we get 18.
Fetch the next digit (8) from the dividend, attach it to 18 and continue: 188 / 71

Let's proceed to step 7:
188 divided by 71 is 2 with a remainder of 46.
The number 2 becomes the next digit in our result. 
Result so far: 45192.0
Subtracting 142 from 188 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 8:
If we divide 460 by 71, we get 6 and a remainder of 34.
The next digit of our result is 6. 
Result so far: 45192.6
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.

Going ahead to step 9:
71 can be fit into 340 4 times, resulting in a remainder of 56.
Use 4 as the next digit of our solution. 
Result so far: 45192.64
Deduct 284 from 340 and we're left 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.

Advancing to step 10:
71 can be fit into 560 7 times, resulting in a remainder of 63.
Record the quotient 7 as the next digit in the result. 
Result so far: 45192.647
Subtract 497 from 560 to get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Going ahead to step 11:
If we divide 630 by 71, we get 8 and a remainder of 62.
Write down 8 as next digit of the result. 
Result so far: 45192.6478
If we take 568 away from 630, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 12:
If we divide 620 by 71, we get 8 and a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 45192.64788
The remainder is 52 after subtracting 568 from 620.
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 45192.64788 and a remainder of 5.2e-05.