Let's divide 862706 by 71
Our goal is to divide 862706 by 71.

Going ahead to step 1:
71 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 71

Moving on to step 2:
71 goes into 86 1 times with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 15 after subtracting 71 from 86.
Append the next digit (2) from the dividend to 15 and continue with: 152 / 71

Advancing to step 3:
71 can be fit into 152 2 times, resulting in a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
The remainder is 10 after subtracting 142 from 152.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 71

Let's proceed to step 4:
The number 71 fits into 107 1 times, leaving a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 121.0
The remainder is 36 after subtracting 71 from 107.
Fetch the next digit (0) from the dividend, attach it to 36 and continue: 360 / 71

Let's proceed to step 5:
When dividing 360 by 71, we get 5 with a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 1215.0
Subtracting 355 from 360 leaves us with 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 71

Moving on to step 6:
71 can be fit into 56 0 times, resulting in a remainder of 56.
Record the quotient 0 as the next digit in the result. 
Result so far: 12150.0
Deduct 0 from 56 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving 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: 12150.7
The remainder is 63 after subtracting 497 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Step 8:
If we divide 630 by 71, we get 8 and a remainder of 62.
The next digit of our result is 8. 
Result so far: 12150.78
If we subtract 568 from 630, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 9:
620 divided by 71 is 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 12150.788
Deduct 568 from 620 and we're left 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.

In conclusion, the division gives 12150.788 with a balance of 0.0052.