We're dividing 71306 by 47 
We want to figure out the number of times 71306 can be divided by 47.

Step 1:
47 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 47

Going ahead to step 2:
The number 47 fits into 71 1 times, leaving a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 47 from 71 and we're left with 24.
Append the next digit (3) from the dividend to 24 and continue with: 243 / 47

Going ahead to step 3:
47 goes into 243 5 times with a remainder of 8.
Write down 5 as next digit of the result. 
Result so far: 15.0
If we take 235 away from 243, we end up with 8.
Take the next digit (0) from the dividend and append it to 8, then repeat: 80 / 47

Moving on to step 4:
The number 47 fits into 80 1 times, leaving a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 151.0
Subtracting 47 from 80 leaves us with 33.
Bring next digit (6) of the dividend behind the 33 and repeat the process: 336 / 47

On to step 5:
336 divided by 47 is 7 with a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 1517.0
If we take 329 away from 336, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 6:
When dividing 70 by 47, we get 1 with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 1517.1
Subtract 47 from 70 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
If we divide 230 by 47, we get 4 and a remainder of 42.
Write down 4 as next digit of the result. 
Result so far: 1517.14
The remainder is 42 after subtracting 188 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 8:
If we divide 420 by 47, we get 8 and a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 1517.148
Subtracting 376 from 420 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 9:
47 goes into 440 9 times with a remainder of 17.
The next digit of our result is 9. 
Result so far: 1517.1489
The remainder is 17 after subtracting 423 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 10:
When dividing 170 by 47, we get 3 with a remainder of 29.
The next digit of our result is 3. 
Result so far: 1517.14893
Deduct 141 from 170 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 11:
The number 47 fits into 290 6 times, leaving a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 1517.148936
Subtract 282 from 290 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 12:
When dividing 80 by 47, we get 1 with a remainder of 33.
The next digit of our result is 1. 
Result so far: 1517.1489361
If we take 47 away from 80, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 13:
330 divided by 47 is 7 with a remainder of 1.
Write down 7 as next digit of the result. 
Result so far: 1517.14893617
Subtracting 329 from 330 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

The final result is 1517.14893617 with a remainder of 1e-09.