We look at the division of 926984 by 71 
We want to figure out the number of times 926984 can be divided by 71.

Advancing to step 1:
71 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 71

Step 2:
When dividing 92 by 71, we get 1 with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 71 from 92, we get 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 71

Going ahead to step 3:
216 divided by 71 is 3 with a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we subtract 213 from 216, we get 3.
Grab the next digit (9) from the dividend, add it to 3, then carry on: 39 / 71

Advancing to step 4:
71 goes into 39 0 times with a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 130.0
Subtract 0 from 39 to get 39.
Append the next digit (8) from the dividend to 39 and continue with: 398 / 71

Let's proceed to step 5:
When dividing 398 by 71, we get 5 with a remainder of 43.
Use 5 as the next digit of our solution. 
Result so far: 1305.0
If we subtract 355 from 398, we get 43.
Grab the next digit (4) from the dividend, add it to 43, then carry on: 434 / 71

On to step 6:
71 goes into 434 6 times with a remainder of 8.
The next digit of our result is 6. 
Result so far: 13056.0
Deduct 426 from 434 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 7:
When dividing 80 by 71, we get 1 with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 13056.1
Subtracting 71 from 80 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 8:
71 can be fit into 90 1 times, resulting in a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 13056.11
Subtract 71 from 90 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Our division results in 13056.11 with a remaining 0.019.