We're dividing 264509 by 71 
Let's see how many times 71 fits into 264509.

Advancing to step 1:
71 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 71

Going ahead to step 2:
71 can be fit into 26 0 times, resulting in a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 71

Moving on to step 3:
If we divide 264 by 71, we get 3 and a remainder of 51.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 213 from 264 to get 51.
Take the next digit (5) from the dividend and append it to 51, then repeat: 515 / 71

On to step 4:
71 can be fit into 515 7 times, resulting in a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 37.0
Subtract 497 from 515 to get 18.
Bring next digit (0) of the dividend behind the 18 and repeat the process: 180 / 71

Step 5:
71 goes into 180 2 times with a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 372.0
If we take 142 away from 180, we end up with 38.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 71

On to step 6:
The number 71 fits into 389 5 times, leaving a remainder of 34.
Write down 5 as next digit of the result. 
Result so far: 3725.0
Deduct 355 from 389 and we're left 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.

Advancing to step 7:
71 goes into 340 4 times with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 3725.4
Deduct 284 from 340 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 8:
If we divide 560 by 71, we get 7 and a remainder of 63.
Use 7 as the next digit of our solution. 
Result so far: 3725.47
If we subtract 497 from 560, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Advancing to step 9:
The number 71 fits into 630 8 times, leaving a remainder of 62.
Put 8 as the next digit of the answer. 
Result so far: 3725.478
Subtract 568 from 630 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 10:
71 goes into 620 8 times with a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 3725.4788
The remainder is 52 after subtracting 568 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The quotient of the division is 3725.4788, and the remainder is 0.00052.