We divide 32173 by 71
We want to figure out the number of times 32173 can be divided by 71.

On to step 1:
The number 71 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 71

Advancing to step 2:
71 goes into 32 0 times with a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Bring next digit (1) of the dividend behind the 32 and repeat the process: 321 / 71

Going ahead to step 3:
The number 71 fits into 321 4 times, leaving a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 284 from 321 leaves us with 37.
Grab the next digit (7) from the dividend, add it to 37, then carry on: 377 / 71

Step 4:
71 goes into 377 5 times with a remainder of 22.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
If we take 355 away from 377, we end up with 22.
Take the next digit (3) from the dividend and append it to 22, then repeat: 223 / 71

Advancing to step 5:
71 goes into 223 3 times with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 453.0
Subtracting 213 from 223 leaves us 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.

Moving on to step 6:
71 can be fit into 100 1 times, resulting in a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 453.1
If we take 71 away from 100, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 7:
71 can be fit into 290 4 times, resulting in a remainder of 6.
Record the quotient 4 as the next digit in the result. 
Result so far: 453.14
If we subtract 284 from 290, we get 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 8:
When dividing 60 by 71, we get 0 with a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 453.14
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 9:
The number 71 fits into 600 8 times, leaving a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 453.1408
Subtract 568 from 600 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 10:
When dividing 320 by 71, we get 4 with a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 453.14084
If we subtract 284 from 320, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
71 can be fit into 360 5 times, resulting in a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 453.140845
If we subtract 355 from 360, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 12:
71 can be fit into 50 0 times, resulting in a remainder of 50.
Put 0 as the next digit of the answer. 
Result so far: 453.140845
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 13:
500 divided by 71 is 7 with a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 453.14084507
Deduct 497 from 500 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Our division results in 453.14084507 with a remaining 3e-09.