We look at the division of 823478 by 71 
Let's see how many times 71 fits into 823478.

Going ahead to step 1:
8 divided by 71 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 71

Advancing to step 2:
71 goes into 82 1 times with a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 71 from 82 and we're left with 11.
Grab the next digit (3) from the dividend, add it to 11, then carry on: 113 / 71

Let's proceed to step 3:
71 can be fit into 113 1 times, resulting in a remainder of 42.
The next digit of our result is 1. 
Result so far: 11.0
Subtracting 71 from 113 leaves us with 42.
Fetch the next digit (4) from the dividend, attach it to 42 and continue: 424 / 71

On to step 4:
424 divided by 71 is 5 with a remainder of 69.
Put 5 as the next digit of the answer. 
Result so far: 115.0
If we take 355 away from 424, we end up with 69.
Include the next digit (7) from the dividend after 69, then repeat: 697 / 71

Advancing to step 5:
71 can be fit into 697 9 times, resulting in a remainder of 58.
Record the quotient 9 as the next digit in the result. 
Result so far: 1159.0
Deduct 639 from 697 and we're left with 58.
Grab the next digit (8) from the dividend, add it to 58, then carry on: 588 / 71

Step 6:
588 divided by 71 is 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 11598.0
Subtracting 568 from 588 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
71 goes into 200 2 times with a remainder of 58.
The next digit of our result is 2. 
Result so far: 11598.2
The remainder is 58 after subtracting 142 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 8:
The number 71 fits into 580 8 times, leaving a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 11598.28
Subtracting 568 from 580 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 9:
71 goes into 120 1 times with a remainder of 49.
The next digit of our result is 1. 
Result so far: 11598.281
If we take 71 away from 120, we end up with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Let's proceed to step 10:
The number 71 fits into 490 6 times, leaving a remainder of 64.
Record the quotient 6 as the next digit in the result. 
Result so far: 11598.2816
If we take 426 away from 490, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 11:
71 can be fit into 640 9 times, resulting in a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 11598.28169
If we subtract 639 from 640, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 12:
If we divide 10 by 71, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 11598.28169
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 13:
When dividing 100 by 71, we get 1 with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 11598.2816901
Subtract 71 from 100 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 14:
71 can be fit into 290 4 times, resulting in a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 11598.28169014
Subtracting 284 from 290 leaves us 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.

The quotient of the division is 11598.28169014, and the remainder is 6e-09.