71540986 divided by 326 
Let's see how many times 326 fits into 71540986.

Moving on to step 1:
When dividing 7 by 326, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 326

Step 2:
The number 326 fits into 71 0 times, leaving a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Take the next digit (5) from the dividend and append it to 71, then repeat: 715 / 326

Moving on to step 3:
When dividing 715 by 326, we get 2 with a remainder of 63.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 63 after subtracting 652 from 715.
Include the next digit (4) from the dividend after 63, then repeat: 634 / 326

Moving on to step 4:
634 divided by 326 is 1 with a remainder of 308.
Write down 1 as next digit of the result. 
Result so far: 21.0
Subtracting 326 from 634 leaves us with 308.
Include the next digit (0) from the dividend after 308, then repeat: 3080 / 326

Moving on to step 5:
326 goes into 3080 9 times with a remainder of 146.
Use 9 as the next digit of our solution. 
Result so far: 219.0
If we take 2934 away from 3080, we end up with 146.
Include the next digit (9) from the dividend after 146, then repeat: 1469 / 326

On to step 6:
1469 divided by 326 is 4 with a remainder of 165.
Use 4 as the next digit of our solution. 
Result so far: 2194.0
The remainder is 165 after subtracting 1304 from 1469.
Bring next digit (8) of the dividend behind the 165 and repeat the process: 1658 / 326

Let's proceed to step 7:
If we divide 1658 by 326, we get 5 and a remainder of 28.
Record the quotient 5 as the next digit in the result. 
Result so far: 21945.0
Deduct 1630 from 1658 and we're left with 28.
Take the next digit (6) from the dividend and append it to 28, then repeat: 286 / 326

Going ahead to step 8:
286 divided by 326 is 0 with a remainder of 286.
The next digit of our result is 0. 
Result so far: 219450.0
If we subtract 0 from 286, we get 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Let's proceed to step 9:
326 can be fit into 2860 8 times, resulting in a remainder of 252.
Put 8 as the next digit of the answer. 
Result so far: 219450.8
Deduct 2608 from 2860 and we're left with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Going ahead to step 10:
If we divide 2520 by 326, we get 7 and a remainder of 238.
Write down 7 as next digit of the result. 
Result so far: 219450.87
If we take 2282 away from 2520, we end up with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Let's proceed to step 11:
If we divide 2380 by 326, we get 7 and a remainder of 98.
Write down 7 as next digit of the result. 
Result so far: 219450.877
Deduct 2282 from 2380 and we're left with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Our division results in 219450.877 with a remaining 0.0098.