We're dividing 71444317 by 827 
Our goal is to divide 71444317 by 827.

On to step 1:
827 goes into 7 0 times with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 827

On to step 2:
827 goes into 71 0 times with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Include the next digit (4) from the dividend after 71, then repeat: 714 / 827

Moving on to step 3:
If we divide 714 by 827, we get 0 and a remainder of 714.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 714, we end up with 714.
Take the next digit (4) from the dividend and append it to 714, then repeat: 7144 / 827

Let's proceed to step 4:
If we divide 7144 by 827, we get 8 and a remainder of 528.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 6616 from 7144, we get 528.
Bring next digit (4) of the dividend behind the 528 and repeat the process: 5284 / 827

On to step 5:
The number 827 fits into 5284 6 times, leaving a remainder of 322.
The next digit of our result is 6. 
Result so far: 86.0
Subtracting 4962 from 5284 leaves us with 322.
Fetch the next digit (3) from the dividend, attach it to 322 and continue: 3223 / 827

Step 6:
If we divide 3223 by 827, we get 3 and a remainder of 742.
Record the quotient 3 as the next digit in the result. 
Result so far: 863.0
If we subtract 2481 from 3223, we get 742.
Fetch the next digit (1) from the dividend, attach it to 742 and continue: 7421 / 827

Moving on to step 7:
If we divide 7421 by 827, we get 8 and a remainder of 805.
Put 8 as the next digit of the answer. 
Result so far: 8638.0
Subtracting 6616 from 7421 leaves us with 805.
Append the next digit (7) from the dividend to 805 and continue with: 8057 / 827

On to step 8:
827 can be fit into 8057 9 times, resulting in a remainder of 614.
The number 9 becomes the next digit in our result. 
Result so far: 86389.0
Subtract 7443 from 8057 to get 614.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6140, and continue the process.

Step 9:
827 can be fit into 6140 7 times, resulting in a remainder of 351.
Put 7 as the next digit of the answer. 
Result so far: 86389.7
If we take 5789 away from 6140, we end up with 351.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

Going ahead to step 10:
827 goes into 3510 4 times with a remainder of 202.
Record the quotient 4 as the next digit in the result. 
Result so far: 86389.74
Deduct 3308 from 3510 and we're left with 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Moving on to step 11:
827 goes into 2020 2 times with a remainder of 366.
Put 2 as the next digit of the answer. 
Result so far: 86389.742
The remainder is 366 after subtracting 1654 from 2020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

Going ahead to step 12:
3660 divided by 827 is 4 with a remainder of 352.
Put 4 as the next digit of the answer. 
Result so far: 86389.7424
Subtract 3308 from 3660 to get 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

On to step 13:
827 can be fit into 3520 4 times, resulting in a remainder of 212.
Record the quotient 4 as the next digit in the result. 
Result so far: 86389.74244
Deduct 3308 from 3520 and we're left with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

In conclusion, the division gives 86389.74244 with a balance of 0.000212.