We look at the division of 276592 by 71 
Our goal is to divide 276592 by 71.

Moving on to step 1:
The number 71 fits into 2 0 times, leaving 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.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 71

Let's proceed to step 2:
71 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (6) from the dividend after 27, then repeat: 276 / 71

On to step 3:
276 divided by 71 is 3 with a remainder of 63.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 213 from 276, we get 63.
Append the next digit (5) from the dividend to 63 and continue with: 635 / 71

Going ahead to step 4:
71 can be fit into 635 8 times, resulting in a remainder of 67.
The next digit of our result is 8. 
Result so far: 38.0
Deduct 568 from 635 and we're left with 67.
Append the next digit (9) from the dividend to 67 and continue with: 679 / 71

Let's proceed to step 5:
If we divide 679 by 71, we get 9 and a remainder of 40.
Write down 9 as next digit of the result. 
Result so far: 389.0
The remainder is 40 after subtracting 639 from 679.
Include the next digit (2) from the dividend after 40, then repeat: 402 / 71

Advancing to step 6:
When dividing 402 by 71, we get 5 with a remainder of 47.
The next digit of our result is 5. 
Result so far: 3895.0
If we subtract 355 from 402, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 7:
71 can be fit into 470 6 times, resulting in a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 3895.6
The remainder is 44 after subtracting 426 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 8:
When dividing 440 by 71, we get 6 with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 3895.66
If we subtract 426 from 440, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 3895.66 and a remainder of 0.014.