Let's divide 861948 by 71
We're looking to find how many times 71 goes into 861948.

Going ahead to step 1:
If we divide 8 by 71, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 71

Let's proceed to step 2:
If we divide 86 by 71, we get 1 and a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 15 after subtracting 71 from 86.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 71

On to step 3:
71 can be fit into 151 2 times, resulting in a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 12.0
The remainder is 9 after subtracting 142 from 151.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 71

Step 4:
71 goes into 99 1 times with a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 121.0
If we take 71 away from 99, we end up with 28.
Take the next digit (4) from the dividend and append it to 28, then repeat: 284 / 71

On to step 5:
If we divide 284 by 71, we get 4 and a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 1214.0
If we subtract 284 from 284, we get 0.
Fetch the next digit (8) from the dividend, attach it to 0 and continue: 8 / 71

Going ahead to step 6:
8 divided by 71 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 12140.0
Deduct 0 from 8 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
80 divided by 71 is 1 with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 12140.1
Deduct 71 from 80 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 8:
The number 71 fits into 90 1 times, leaving a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 12140.11
The remainder is 19 after subtracting 71 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

The final result is 12140.11 with a remainder of 0.019.