We look at the division of 71090068 by 927 
Let's see how many times 927 fits into 71090068.

Advancing to step 1:
When dividing 7 by 927, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 927

Going ahead to step 2:
If we divide 71 by 927, 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.
Fetch the next digit (0) from the dividend, attach it to 71 and continue: 710 / 927

Let's proceed to step 3:
710 divided by 927 is 0 with a remainder of 710.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 710 to get 710.
Fetch the next digit (9) from the dividend, attach it to 710 and continue: 7109 / 927

Moving on to step 4:
When dividing 7109 by 927, we get 7 with a remainder of 620.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 6489 from 7109 and we're left with 620.
Take the next digit (0) from the dividend and append it to 620, then repeat: 6200 / 927

Let's proceed to step 5:
If we divide 6200 by 927, we get 6 and a remainder of 638.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
The remainder is 638 after subtracting 5562 from 6200.
Include the next digit (0) from the dividend after 638, then repeat: 6380 / 927

On to step 6:
The number 927 fits into 6380 6 times, leaving a remainder of 818.
The next digit of our result is 6. 
Result so far: 766.0
If we take 5562 away from 6380, we end up with 818.
Grab the next digit (6) from the dividend, add it to 818, then carry on: 8186 / 927

Going ahead to step 7:
8186 divided by 927 is 8 with a remainder of 770.
Put 8 as the next digit of the answer. 
Result so far: 7668.0
Subtract 7416 from 8186 to get 770.
Include the next digit (8) from the dividend after 770, then repeat: 7708 / 927

Step 8:
7708 divided by 927 is 8 with a remainder of 292.
The next digit of our result is 8. 
Result so far: 76688.0
If we subtract 7416 from 7708, we get 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Step 9:
If we divide 2920 by 927, we get 3 and a remainder of 139.
Put 3 as the next digit of the answer. 
Result so far: 76688.3
Subtracting 2781 from 2920 leaves us with 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Moving on to step 10:
If we divide 1390 by 927, we get 1 and a remainder of 463.
Record the quotient 1 as the next digit in the result. 
Result so far: 76688.31
The remainder is 463 after subtracting 927 from 1390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4630, and continue the process.

Going ahead to step 11:
4630 divided by 927 is 4 with a remainder of 922.
Use 4 as the next digit of our solution. 
Result so far: 76688.314
Subtracting 3708 from 4630 leaves us with 922.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9220, and continue the process.

Advancing to step 12:
If we divide 9220 by 927, we get 9 and a remainder of 877.
The next digit of our result is 9. 
Result so far: 76688.3149
The remainder is 877 after subtracting 8343 from 9220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8770, and continue the process.

Going ahead to step 13:
When dividing 8770 by 927, we get 9 with a remainder of 427.
Put 9 as the next digit of the answer. 
Result so far: 76688.31499
If we take 8343 away from 8770, we end up with 427.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4270, and continue the process.

In conclusion, the division gives 76688.31499 with a balance of 0.000427.