We look at the division of 425976 by 71 
We're looking to find how many times 71 goes into 425976.

On to step 1:
71 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (2) from the dividend, attach it to 4 and continue: 42 / 71

Moving on to step 2:
71 can be fit into 42 0 times, resulting in a remainder of 42.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 42 to get 42.
Grab the next digit (5) from the dividend, add it to 42, then carry on: 425 / 71

Step 3:
The number 71 fits into 425 5 times, leaving a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 355 from 425 to get 70.
Append the next digit (9) from the dividend to 70 and continue with: 709 / 71

On to step 4:
The number 71 fits into 709 9 times, leaving a remainder of 70.
The number 9 becomes the next digit in our result. 
Result so far: 59.0
Subtracting 639 from 709 leaves us with 70.
Append the next digit (7) from the dividend to 70 and continue with: 707 / 71

Let's proceed to step 5:
If we divide 707 by 71, we get 9 and a remainder of 68.
Put 9 as the next digit of the answer. 
Result so far: 599.0
Deduct 639 from 707 and we're left with 68.
Grab the next digit (6) from the dividend, add it to 68, then carry on: 686 / 71

Advancing to step 6:
The number 71 fits into 686 9 times, leaving a remainder of 47.
Use 9 as the next digit of our solution. 
Result so far: 5999.0
The remainder is 47 after subtracting 639 from 686.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 7:
470 divided by 71 is 6 with a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 5999.6
If we subtract 426 from 470, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 8:
71 goes into 440 6 times with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 5999.66
The remainder is 14 after subtracting 426 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The quotient of the division is 5999.66, and the remainder is 0.014.