We divide 71326 by 10
We want to figure out the number of times 71326 can be divided by 10.

Advancing to step 1:
The number 10 fits into 7 0 times, leaving a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 10

Advancing to step 2:
If we divide 71 by 10, we get 7 and a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 70 away from 71, we end up with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 10

Step 3:
10 can be fit into 13 1 times, resulting in a remainder of 3.
The next digit of our result is 1. 
Result so far: 71.0
Subtract 10 from 13 to get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 10

Step 4:
If we divide 32 by 10, we get 3 and a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 713.0
Subtracting 30 from 32 leaves us with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 10

Step 5:
The number 10 fits into 26 2 times, leaving a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 7132.0
Deduct 20 from 26 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 6:
When dividing 60 by 10, we get 6 with a remainder of 0.
Use 6 as the next digit of our solution. 
Result so far: 7132.6
If we take 60 away from 60, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 7:
When dividing 0 by 10, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7132.6
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
The number 10 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 7132.6
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 7132.6, and the remainder is 0.0.