71020360 ÷ 851 
We want to divide 71020360 by 851.

Moving on to step 1:
When dividing 7 by 851, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 851

Moving on to step 2:
851 goes into 71 0 times with a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Include the next digit (0) from the dividend after 71, then repeat: 710 / 851

Moving on to step 3:
851 can be fit into 710 0 times, resulting in a remainder of 710.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 710 after subtracting 0 from 710.
Append the next digit (2) from the dividend to 710 and continue with: 7102 / 851

On to step 4:
If we divide 7102 by 851, we get 8 and a remainder of 294.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 6808 from 7102 and we're left with 294.
Take the next digit (0) from the dividend and append it to 294, then repeat: 2940 / 851

Step 5:
851 goes into 2940 3 times with a remainder of 387.
Record the quotient 3 as the next digit in the result. 
Result so far: 83.0
If we subtract 2553 from 2940, we get 387.
Grab the next digit (3) from the dividend, add it to 387, then carry on: 3873 / 851

Moving on to step 6:
When dividing 3873 by 851, we get 4 with a remainder of 469.
Write down 4 as next digit of the result. 
Result so far: 834.0
Subtract 3404 from 3873 to get 469.
Take the next digit (6) from the dividend and append it to 469, then repeat: 4696 / 851

Advancing to step 7:
4696 divided by 851 is 5 with a remainder of 441.
The next digit of our result is 5. 
Result so far: 8345.0
The remainder is 441 after subtracting 4255 from 4696.
Bring next digit (0) of the dividend behind the 441 and repeat the process: 4410 / 851

Advancing to step 8:
4410 divided by 851 is 5 with a remainder of 155.
Record the quotient 5 as the next digit in the result. 
Result so far: 83455.0
Deduct 4255 from 4410 and we're left with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Moving on to step 9:
851 goes into 1550 1 times with a remainder of 699.
Use 1 as the next digit of our solution. 
Result so far: 83455.1
If we take 851 away from 1550, we end up with 699.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6990, and continue the process.

Advancing to step 10:
851 can be fit into 6990 8 times, resulting in a remainder of 182.
Put 8 as the next digit of the answer. 
Result so far: 83455.18
Subtracting 6808 from 6990 leaves us with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Moving on to step 11:
851 can be fit into 1820 2 times, resulting in a remainder of 118.
Put 2 as the next digit of the answer. 
Result so far: 83455.182
The remainder is 118 after subtracting 1702 from 1820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Step 12:
1180 divided by 851 is 1 with a remainder of 329.
The number 1 becomes the next digit in our result. 
Result so far: 83455.1821
If we subtract 851 from 1180, we get 329.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3290, and continue the process.

Going ahead to step 13:
If we divide 3290 by 851, we get 3 and a remainder of 737.
Write down 3 as next digit of the result. 
Result so far: 83455.18213
Subtracting 2553 from 3290 leaves us with 737.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7370, and continue the process.

Let's proceed to step 14:
If we divide 7370 by 851, we get 8 and a remainder of 562.
Put 8 as the next digit of the answer. 
Result so far: 83455.182138
If we take 6808 away from 7370, we end up with 562.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5620, and continue the process.

Let's proceed to step 15:
851 can be fit into 5620 6 times, resulting in a remainder of 514.
Use 6 as the next digit of our solution. 
Result so far: 83455.1821386
Deduct 5106 from 5620 and we're left with 514.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5140, and continue the process.

Moving on to step 16:
851 can be fit into 5140 6 times, resulting in a remainder of 34.
The next digit of our result is 6. 
Result so far: 83455.18213866
If we take 5106 away from 5140, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Our division results in 83455.18213866 with a remaining 3.4e-08.