We look at the division of 807326 by 71 
We're looking to find how many times 71 goes into 807326.

Step 1:
If we divide 8 by 71, we get 0 and 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.
Append the next digit (0) from the dividend to 8 and continue with: 80 / 71

Advancing to step 2:
71 can be fit into 80 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 71 from 80, we get 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 71

On to step 3:
If we divide 97 by 71, we get 1 and a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtracting 71 from 97 leaves us with 26.
Append the next digit (3) from the dividend to 26 and continue with: 263 / 71

On to step 4:
71 can be fit into 263 3 times, resulting in a remainder of 50.
The next digit of our result is 3. 
Result so far: 113.0
If we subtract 213 from 263, we get 50.
Fetch the next digit (2) from the dividend, attach it to 50 and continue: 502 / 71

On to step 5:
502 divided by 71 is 7 with a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 1137.0
Subtracting 497 from 502 leaves us with 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 71

Advancing to step 6:
56 divided by 71 is 0 with a remainder of 56.
Write down 0 as next digit of the result. 
Result so far: 11370.0
Subtract 0 from 56 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 7:
If we divide 560 by 71, we get 7 and a remainder of 63.
The number 7 becomes the next digit in our result. 
Result so far: 11370.7
Subtract 497 from 560 to get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Advancing to step 8:
When dividing 630 by 71, we get 8 with a remainder of 62.
Use 8 as the next digit of our solution. 
Result so far: 11370.78
If we take 568 away from 630, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 9:
When dividing 620 by 71, we get 8 with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 11370.788
If we take 568 away from 620, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The quotient of the division is 11370.788, and the remainder is 0.0052.