We're dividing 542823 by 71 
Our goal is to divide 542823 by 71.

Let's proceed to step 1:
71 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 71

Step 2:
If we divide 54 by 71, we get 0 and a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Include the next digit (2) from the dividend after 54, then repeat: 542 / 71

Step 3:
If we divide 542 by 71, we get 7 and a remainder of 45.
The next digit of our result is 7. 
Result so far: 7.0
Subtract 497 from 542 to get 45.
Append the next digit (8) from the dividend to 45 and continue with: 458 / 71

On to step 4:
If we divide 458 by 71, we get 6 and a remainder of 32.
Write down 6 as next digit of the result. 
Result so far: 76.0
Subtracting 426 from 458 leaves us with 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 71

Moving on to step 5:
When dividing 322 by 71, we get 4 with a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 764.0
If we subtract 284 from 322, we get 38.
Fetch the next digit (3) from the dividend, attach it to 38 and continue: 383 / 71

Going ahead to step 6:
71 goes into 383 5 times with a remainder of 28.
Put 5 as the next digit of the answer. 
Result so far: 7645.0
If we subtract 355 from 383, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 7:
71 can be fit into 280 3 times, resulting in a remainder of 67.
The number 3 becomes the next digit in our result. 
Result so far: 7645.3
The remainder is 67 after subtracting 213 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Advancing to step 8:
The number 71 fits into 670 9 times, leaving a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 7645.39
Subtracting 639 from 670 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 9:
If we divide 310 by 71, we get 4 and a remainder of 26.
The next digit of our result is 4. 
Result so far: 7645.394
Subtract 284 from 310 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 10:
The number 71 fits into 260 3 times, leaving a remainder of 47.
The next digit of our result is 3. 
Result so far: 7645.3943
Subtracting 213 from 260 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 11:
When dividing 470 by 71, we get 6 with a remainder of 44.
The next digit of our result is 6. 
Result so far: 7645.39436
Deduct 426 from 470 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 12:
440 divided by 71 is 6 with a remainder of 14.
The next digit of our result is 6. 
Result so far: 7645.394366
If we take 426 away from 440, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The final result is 7645.394366 with a remainder of 1.4e-06.