863226 divided by 71 
We want to figure out the number of times 863226 can be divided by 71.

Step 1:
71 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 71

Moving on to step 2:
If we divide 86 by 71, we get 1 and a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 71 away from 86, we end up with 15.
Take the next digit (3) from the dividend and append it to 15, then repeat: 153 / 71

On to step 3:
When dividing 153 by 71, we get 2 with a remainder of 11.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 142 from 153 and we're left with 11.
Bring next digit (2) of the dividend behind the 11 and repeat the process: 112 / 71

Moving on to step 4:
If we divide 112 by 71, we get 1 and a remainder of 41.
Put 1 as the next digit of the answer. 
Result so far: 121.0
The remainder is 41 after subtracting 71 from 112.
Grab the next digit (2) from the dividend, add it to 41, then carry on: 412 / 71

Advancing to step 5:
71 can be fit into 412 5 times, resulting in a remainder of 57.
The number 5 becomes the next digit in our result. 
Result so far: 1215.0
The remainder is 57 after subtracting 355 from 412.
Bring next digit (6) of the dividend behind the 57 and repeat the process: 576 / 71

Going ahead to step 6:
The number 71 fits into 576 8 times, leaving a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 12158.0
Deduct 568 from 576 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.

Let's proceed to step 7:
When dividing 80 by 71, we get 1 with a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 12158.1
Subtract 71 from 80 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 8:
If we divide 90 by 71, we get 1 and a remainder of 19.
The next digit of our result is 1. 
Result so far: 12158.11
If we subtract 71 from 90, we 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.

The final outcome is 12158.11, with a leftover of 0.019.