71540 ÷ 8 = 8942 R4
We're going to perform division on 71540 with 8 as the divisor.

Step 1:
8 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 / 8

Step 2:
8 goes into 71 8 times with a remainder of 7.
Write down 8 as next digit of of the result. 
Result so far: 8
Subtract 64 from 71 to get 7.
Bring next digit (5) of the dividend behind the 7 and repeat the process: 75 / 8

Step 3:
8 goes into 75 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 89
Subtract 72 from 75 to get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 8

Step 4:
8 goes into 34 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 894
Subtract 32 from 34 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 8

Step 5:
8 goes into 20 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 8942
Subtract 16 from 20 to get 4.

The final result is 8942 with a remainder of 4.