We look at the division of 71324291 by 725 
Let's see how many times 725 fits into 71324291.

Let's proceed to step 1:
The number 725 fits into 7 0 times, leaving a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 725

Let's proceed to step 2:
725 goes into 71 0 times with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Grab the next digit (3) from the dividend, add it to 71, then carry on: 713 / 725

Let's proceed to step 3:
When dividing 713 by 725, we get 0 with a remainder of 713.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 713 leaves us with 713.
Take the next digit (2) from the dividend and append it to 713, then repeat: 7132 / 725

Advancing to step 4:
7132 divided by 725 is 9 with a remainder of 607.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 6525 away from 7132, we end up with 607.
Append the next digit (4) from the dividend to 607 and continue with: 6074 / 725

Moving on to step 5:
If we divide 6074 by 725, we get 8 and a remainder of 274.
Put 8 as the next digit of the answer. 
Result so far: 98.0
The remainder is 274 after subtracting 5800 from 6074.
Grab the next digit (2) from the dividend, add it to 274, then carry on: 2742 / 725

Moving on to step 6:
When dividing 2742 by 725, we get 3 with a remainder of 567.
Record the quotient 3 as the next digit in the result. 
Result so far: 983.0
Deduct 2175 from 2742 and we're left with 567.
Append the next digit (9) from the dividend to 567 and continue with: 5679 / 725

Step 7:
The number 725 fits into 5679 7 times, leaving a remainder of 604.
The next digit of our result is 7. 
Result so far: 9837.0
If we take 5075 away from 5679, we end up with 604.
Include the next digit (1) from the dividend after 604, then repeat: 6041 / 725

Advancing to step 8:
When dividing 6041 by 725, we get 8 with a remainder of 241.
The number 8 becomes the next digit in our result. 
Result so far: 98378.0
Deduct 5800 from 6041 and we're left with 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

Let's proceed to step 9:
725 goes into 2410 3 times with a remainder of 235.
The next digit of our result is 3. 
Result so far: 98378.3
Subtracting 2175 from 2410 leaves us with 235.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2350, and continue the process.

Step 10:
2350 divided by 725 is 3 with a remainder of 175.
The next digit of our result is 3. 
Result so far: 98378.33
If we take 2175 away from 2350, we end up with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

In conclusion, the division gives 98378.33 with a balance of 0.175.