71275051 ÷ 423 
Let's see how many times 423 fits into 71275051.

Step 1:
When dividing 7 by 423, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 423

On to step 2:
The number 423 fits into 71 0 times, leaving a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Grab the next digit (2) from the dividend, add it to 71, then carry on: 712 / 423

Advancing to step 3:
423 can be fit into 712 1 times, resulting in a remainder of 289.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 289 after subtracting 423 from 712.
Bring next digit (7) of the dividend behind the 289 and repeat the process: 2897 / 423

Moving on to step 4:
The number 423 fits into 2897 6 times, leaving a remainder of 359.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtract 2538 from 2897 to get 359.
Fetch the next digit (5) from the dividend, attach it to 359 and continue: 3595 / 423

Let's proceed to step 5:
423 goes into 3595 8 times with a remainder of 211.
Write down 8 as next digit of the result. 
Result so far: 168.0
Subtracting 3384 from 3595 leaves us with 211.
Include the next digit (0) from the dividend after 211, then repeat: 2110 / 423

Moving on to step 6:
If we divide 2110 by 423, we get 4 and a remainder of 418.
The number 4 becomes the next digit in our result. 
Result so far: 1684.0
Deduct 1692 from 2110 and we're left with 418.
Bring next digit (5) of the dividend behind the 418 and repeat the process: 4185 / 423

Moving on to step 7:
4185 divided by 423 is 9 with a remainder of 378.
The next digit of our result is 9. 
Result so far: 16849.0
Subtract 3807 from 4185 to get 378.
Fetch the next digit (1) from the dividend, attach it to 378 and continue: 3781 / 423

Moving on to step 8:
When dividing 3781 by 423, we get 8 with a remainder of 397.
The next digit of our result is 8. 
Result so far: 168498.0
Subtract 3384 from 3781 to get 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Let's proceed to step 9:
If we divide 3970 by 423, we get 9 and a remainder of 163.
Record the quotient 9 as the next digit in the result. 
Result so far: 168498.9
If we take 3807 away from 3970, we end up with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Let's proceed to step 10:
423 goes into 1630 3 times with a remainder of 361.
The next digit of our result is 3. 
Result so far: 168498.93
The remainder is 361 after subtracting 1269 from 1630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3610, and continue the process.

Step 11:
423 can be fit into 3610 8 times, resulting in a remainder of 226.
Use 8 as the next digit of our solution. 
Result so far: 168498.938
Subtract 3384 from 3610 to get 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Step 12:
If we divide 2260 by 423, we get 5 and a remainder of 145.
Record the quotient 5 as the next digit in the result. 
Result so far: 168498.9385
Deduct 2115 from 2260 and we're left with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Advancing to step 13:
The number 423 fits into 1450 3 times, leaving a remainder of 181.
Put 3 as the next digit of the answer. 
Result so far: 168498.93853
Subtracting 1269 from 1450 leaves us with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Let's proceed to step 14:
423 goes into 1810 4 times with a remainder of 118.
The next digit of our result is 4. 
Result so far: 168498.938534
The remainder is 118 after subtracting 1692 from 1810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Step 15:
423 goes into 1180 2 times with a remainder of 334.
The next digit of our result is 2. 
Result so far: 168498.9385342
Subtract 846 from 1180 to get 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

On to step 16:
423 can be fit into 3340 7 times, resulting in a remainder of 379.
Record the quotient 7 as the next digit in the result. 
Result so far: 168498.93853427
Subtract 2961 from 3340 to get 379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

After the division, we end up with 168498.93853427 and a remainder of 3.79e-07.