940821 ÷ 71 
Our goal is to divide 940821 by 71.

Moving on to step 1:
The number 71 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 71

Advancing to step 2:
The number 71 fits into 94 1 times, leaving a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 71 from 94 to get 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 71

Advancing to step 3:
When dividing 230 by 71, we get 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 213 from 230 leaves us with 17.
Grab the next digit (8) from the dividend, add it to 17, then carry on: 178 / 71

Going ahead to step 4:
71 can be fit into 178 2 times, resulting in a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 132.0
Subtracting 142 from 178 leaves us with 36.
Bring next digit (2) of the dividend behind the 36 and repeat the process: 362 / 71

Advancing to step 5:
When dividing 362 by 71, we get 5 with a remainder of 7.
The next digit of our result is 5. 
Result so far: 1325.0
Deduct 355 from 362 and we're left with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 71

Going ahead to step 6:
The number 71 fits into 71 1 times, leaving a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 13251.0
Deduct 71 from 71 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
71 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13251.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
71 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 13251.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 13251.0 with a remainder of 0.0.