542171 ÷ 71 
We want to figure out the number of times 542171 can be divided by 71.

Going ahead to step 1:
When dividing 5 by 71, we get 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 71

On to step 2:
If we divide 54 by 71, we get 0 and a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Bring next digit (2) of the dividend behind the 54 and repeat the process: 542 / 71

Step 3:
The number 71 fits into 542 7 times, leaving a remainder of 45.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
The remainder is 45 after subtracting 497 from 542.
Bring next digit (1) of the dividend behind the 45 and repeat the process: 451 / 71

Advancing to step 4:
If we divide 451 by 71, we get 6 and a remainder of 25.
The next digit of our result is 6. 
Result so far: 76.0
The remainder is 25 after subtracting 426 from 451.
Include the next digit (7) from the dividend after 25, then repeat: 257 / 71

Advancing to step 5:
71 goes into 257 3 times with a remainder of 44.
The next digit of our result is 3. 
Result so far: 763.0
Subtracting 213 from 257 leaves us with 44.
Include the next digit (1) from the dividend after 44, then repeat: 441 / 71

Let's proceed to step 6:
441 divided by 71 is 6 with a remainder of 15.
The number 6 becomes the next digit in our result. 
Result so far: 7636.0
If we take 426 away from 441, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
150 divided by 71 is 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 7636.2
Deduct 142 from 150 and we're left 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 8:
If we divide 80 by 71, we get 1 and a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 7636.21
If we take 71 away from 80, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 9:
If we divide 90 by 71, we get 1 and a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 7636.211
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.

In conclusion, the division gives 7636.211 with a balance of 0.0019.