71227342 ÷ 857 
We want to figure out the number of times 71227342 can be divided by 857.

Step 1:
857 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
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 / 857

Moving on to step 2:
If we divide 71 by 857, 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.
Bring next digit (2) of the dividend behind the 71 and repeat the process: 712 / 857

Going ahead to step 3:
When dividing 712 by 857, we get 0 with a remainder of 712.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 712, we end up with 712.
Fetch the next digit (2) from the dividend, attach it to 712 and continue: 7122 / 857

On to step 4:
If we divide 7122 by 857, we get 8 and a remainder of 266.
Put 8 as the next digit of the answer. 
Result so far: 8.0
The remainder is 266 after subtracting 6856 from 7122.
Append the next digit (7) from the dividend to 266 and continue with: 2667 / 857

Moving on to step 5:
2667 divided by 857 is 3 with a remainder of 96.
Use 3 as the next digit of our solution. 
Result so far: 83.0
If we subtract 2571 from 2667, we get 96.
Grab the next digit (3) from the dividend, add it to 96, then carry on: 963 / 857

Let's proceed to step 6:
The number 857 fits into 963 1 times, leaving a remainder of 106.
The next digit of our result is 1. 
Result so far: 831.0
Subtracting 857 from 963 leaves us with 106.
Take the next digit (4) from the dividend and append it to 106, then repeat: 1064 / 857

Step 7:
857 can be fit into 1064 1 times, resulting in a remainder of 207.
The number 1 becomes the next digit in our result. 
Result so far: 8311.0
The remainder is 207 after subtracting 857 from 1064.
Take the next digit (2) from the dividend and append it to 207, then repeat: 2072 / 857

Going ahead to step 8:
2072 divided by 857 is 2 with a remainder of 358.
Use 2 as the next digit of our solution. 
Result so far: 83112.0
The remainder is 358 after subtracting 1714 from 2072.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3580, and continue the process.

Going ahead to step 9:
If we divide 3580 by 857, we get 4 and a remainder of 152.
Put 4 as the next digit of the answer. 
Result so far: 83112.4
If we take 3428 away from 3580, we end up with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Advancing to step 10:
If we divide 1520 by 857, we get 1 and a remainder of 663.
Record the quotient 1 as the next digit in the result. 
Result so far: 83112.41
Deduct 857 from 1520 and we're left with 663.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6630, and continue the process.

On to step 11:
6630 divided by 857 is 7 with a remainder of 631.
Write down 7 as next digit of the result. 
Result so far: 83112.417
Subtracting 5999 from 6630 leaves us with 631.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6310, and continue the process.

On to step 12:
The number 857 fits into 6310 7 times, leaving a remainder of 311.
The next digit of our result is 7. 
Result so far: 83112.4177
The remainder is 311 after subtracting 5999 from 6310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

The final outcome is 83112.4177, with a leftover of 0.00311.