We look at the division of 185476 by 71 
Let's see how many times 71 fits into 185476.

Moving on to step 1:
1 divided by 71 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 71

Let's proceed to step 2:
18 divided by 71 is 0 with a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Bring next digit (5) of the dividend behind the 18 and repeat the process: 185 / 71

Going ahead to step 3:
If we divide 185 by 71, we get 2 and a remainder of 43.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 142 from 185 leaves us with 43.
Include the next digit (4) from the dividend after 43, then repeat: 434 / 71

Moving on to step 4:
71 goes into 434 6 times with a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 26.0
Deduct 426 from 434 and we're left with 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 71

Going ahead to step 5:
71 can be fit into 87 1 times, resulting in a remainder of 16.
Use 1 as the next digit of our solution. 
Result so far: 261.0
The remainder is 16 after subtracting 71 from 87.
Grab the next digit (6) from the dividend, add it to 16, then carry on: 166 / 71

On to step 6:
If we divide 166 by 71, we get 2 and a remainder of 24.
The next digit of our result is 2. 
Result so far: 2612.0
If we take 142 away from 166, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 7:
240 divided by 71 is 3 with a remainder of 27.
The next digit of our result is 3. 
Result so far: 2612.3
Deduct 213 from 240 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 8:
If we divide 270 by 71, we get 3 and a remainder of 57.
The next digit of our result is 3. 
Result so far: 2612.33
If we take 213 away from 270, we end up with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Our division results in 2612.33 with a remaining 0.057.