We're dividing 71730282 by 521 
We want to divide 71730282 by 521.

Let's proceed to step 1:
When dividing 7 by 521, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 521

Advancing to step 2:
If we divide 71 by 521, we get 0 and a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Include the next digit (7) from the dividend after 71, then repeat: 717 / 521

Let's proceed to step 3:
521 can be fit into 717 1 times, resulting in a remainder of 196.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 521 from 717, we get 196.
Fetch the next digit (3) from the dividend, attach it to 196 and continue: 1963 / 521

Advancing to step 4:
When dividing 1963 by 521, we get 3 with a remainder of 400.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtracting 1563 from 1963 leaves us with 400.
Append the next digit (0) from the dividend to 400 and continue with: 4000 / 521

Advancing to step 5:
The number 521 fits into 4000 7 times, leaving a remainder of 353.
Record the quotient 7 as the next digit in the result. 
Result so far: 137.0
Subtracting 3647 from 4000 leaves us with 353.
Take the next digit (2) from the dividend and append it to 353, then repeat: 3532 / 521

On to step 6:
The number 521 fits into 3532 6 times, leaving a remainder of 406.
Put 6 as the next digit of the answer. 
Result so far: 1376.0
If we take 3126 away from 3532, we end up with 406.
Include the next digit (8) from the dividend after 406, then repeat: 4068 / 521

Going ahead to step 7:
If we divide 4068 by 521, we get 7 and a remainder of 421.
Put 7 as the next digit of the answer. 
Result so far: 13767.0
If we subtract 3647 from 4068, we get 421.
Append the next digit (2) from the dividend to 421 and continue with: 4212 / 521

Step 8:
4212 divided by 521 is 8 with a remainder of 44.
The next digit of our result is 8. 
Result so far: 137678.0
Subtracting 4168 from 4212 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.

Moving on to step 9:
440 divided by 521 is 0 with a remainder of 440.
Write down 0 as next digit of the result. 
Result so far: 137678.0
If we subtract 0 from 440, we get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Let's proceed to step 10:
4400 divided by 521 is 8 with a remainder of 232.
The next digit of our result is 8. 
Result so far: 137678.08
Subtracting 4168 from 4400 leaves us with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Moving on to step 11:
If we divide 2320 by 521, we get 4 and a remainder of 236.
The next digit of our result is 4. 
Result so far: 137678.084
If we take 2084 away from 2320, we end up with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Let's proceed to step 12:
2360 divided by 521 is 4 with a remainder of 276.
The next digit of our result is 4. 
Result so far: 137678.0844
If we subtract 2084 from 2360, we get 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

The final result is 137678.0844 with a remainder of 0.00276.