260223 ÷ 71 
Our goal is to divide 260223 by 71.

Let's proceed to step 1:
71 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 71

Going ahead to step 2:
The number 71 fits into 26 0 times, leaving a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (0) from the dividend, attach it to 26 and continue: 260 / 71

On to step 3:
71 goes into 260 3 times with a remainder of 47.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 213 away from 260, we end up with 47.
Append the next digit (2) from the dividend to 47 and continue with: 472 / 71

Let's proceed to step 4:
If we divide 472 by 71, we get 6 and a remainder of 46.
Use 6 as the next digit of our solution. 
Result so far: 36.0
Deduct 426 from 472 and we're left with 46.
Include the next digit (2) from the dividend after 46, then repeat: 462 / 71

Moving on to step 5:
462 divided by 71 is 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 366.0
If we take 426 away from 462, we end up with 36.
Grab the next digit (3) from the dividend, add it to 36, then carry on: 363 / 71

Going ahead to step 6:
When dividing 363 by 71, we get 5 with a remainder of 8.
The next digit of our result is 5. 
Result so far: 3665.0
If we take 355 away from 363, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 7:
When dividing 80 by 71, we get 1 with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 3665.1
Subtract 71 from 80 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 8:
If we divide 90 by 71, we get 1 and a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 3665.11
If we subtract 71 from 90, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

The quotient of the division is 3665.11, and the remainder is 0.019.