We look at the division of 232246 by 71 
We want to divide 232246 by 71.

On to step 1:
2 divided by 71 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 71

On to step 2:
71 goes into 23 0 times with a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 71

Let's proceed to step 3:
The number 71 fits into 232 3 times, leaving a remainder of 19.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 213 from 232 and we're left with 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 71

Advancing to step 4:
71 goes into 192 2 times with a remainder of 50.
The next digit of our result is 2. 
Result so far: 32.0
Subtracting 142 from 192 leaves us with 50.
Grab the next digit (4) from the dividend, add it to 50, then carry on: 504 / 71

Step 5:
504 divided by 71 is 7 with a remainder of 7.
The next digit of our result is 7. 
Result so far: 327.0
The remainder is 7 after subtracting 497 from 504.
Grab the next digit (6) from the dividend, add it to 7, then carry on: 76 / 71

Step 6:
71 goes into 76 1 times with a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 3271.0
Subtracting 71 from 76 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
When dividing 50 by 71, we get 0 with a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 3271.0
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 8:
500 divided by 71 is 7 with a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 3271.07
The remainder is 3 after subtracting 497 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 9:
71 goes into 30 0 times with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 3271.07
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 10:
300 divided by 71 is 4 with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 3271.0704
Subtract 284 from 300 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 11:
71 can be fit into 160 2 times, resulting in a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 3271.07042
If we subtract 142 from 160, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 12:
When dividing 180 by 71, we get 2 with a remainder of 38.
Write down 2 as next digit of the result. 
Result so far: 3271.070422
Subtract 142 from 180 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Our division results in 3271.070422 with a remaining 3.8e-06.