71 ÷ 9 = 7 R8
We're going to perform division on 71 with 9 as the divisor.

Step 1:
9 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 7 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 9

Step 2:
9 goes into 71 7 times with a remainder of 8.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 63 from 71 to get 8.

The final result is 7 with a remainder of 8.