We're dividing 71711482 by 326 
We want to divide 71711482 by 326.

Let's proceed to step 1:
When dividing 7 by 326, we get 0 with 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.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 326

On to step 2:
The number 326 fits into 71 0 times, leaving a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Fetch the next digit (7) from the dividend, attach it to 71 and continue: 717 / 326

Moving on to step 3:
If we divide 717 by 326, we get 2 and a remainder of 65.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 652 away from 717, we end up with 65.
Append the next digit (1) from the dividend to 65 and continue with: 651 / 326

Step 4:
If we divide 651 by 326, we get 1 and a remainder of 325.
Use 1 as the next digit of our solution. 
Result so far: 21.0
If we subtract 326 from 651, we get 325.
Include the next digit (1) from the dividend after 325, then repeat: 3251 / 326

Moving on to step 5:
326 can be fit into 3251 9 times, resulting in a remainder of 317.
Put 9 as the next digit of the answer. 
Result so far: 219.0
Subtracting 2934 from 3251 leaves us with 317.
Fetch the next digit (4) from the dividend, attach it to 317 and continue: 3174 / 326

Advancing to step 6:
3174 divided by 326 is 9 with a remainder of 240.
Write down 9 as next digit of the result. 
Result so far: 2199.0
Subtracting 2934 from 3174 leaves us with 240.
Take the next digit (8) from the dividend and append it to 240, then repeat: 2408 / 326

Going ahead to step 7:
When dividing 2408 by 326, we get 7 with a remainder of 126.
Record the quotient 7 as the next digit in the result. 
Result so far: 21997.0
Deduct 2282 from 2408 and we're left with 126.
Bring next digit (2) of the dividend behind the 126 and repeat the process: 1262 / 326

Advancing to step 8:
1262 divided by 326 is 3 with a remainder of 284.
Use 3 as the next digit of our solution. 
Result so far: 219973.0
If we subtract 978 from 1262, we get 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Advancing to step 9:
2840 divided by 326 is 8 with a remainder of 232.
The number 8 becomes the next digit in our result. 
Result so far: 219973.8
If we subtract 2608 from 2840, we get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Step 10:
2320 divided by 326 is 7 with a remainder of 38.
Record the quotient 7 as the next digit in the result. 
Result so far: 219973.87
Subtracting 2282 from 2320 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 11:
380 divided by 326 is 1 with a remainder of 54.
The next digit of our result is 1. 
Result so far: 219973.871
If we take 326 away from 380, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 12:
540 divided by 326 is 1 with a remainder of 214.
Put 1 as the next digit of the answer. 
Result so far: 219973.8711
If we take 326 away from 540, we end up with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

After the division, we end up with 219973.8711 and a remainder of 0.00214.