We divide 613700 by 71
We want to divide 613700 by 71.

Going ahead to step 1:
71 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 71

Let's proceed to step 2:
61 divided by 71 is 0 with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Fetch the next digit (3) from the dividend, attach it to 61 and continue: 613 / 71

On to step 3:
71 goes into 613 8 times with a remainder of 45.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtracting 568 from 613 leaves us with 45.
Bring next digit (7) of the dividend behind the 45 and repeat the process: 457 / 71

Advancing to step 4:
The number 71 fits into 457 6 times, leaving a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 86.0
Subtract 426 from 457 to get 31.
Append the next digit (0) from the dividend to 31 and continue with: 310 / 71

Moving on to step 5:
If we divide 310 by 71, we get 4 and a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 864.0
If we subtract 284 from 310, we get 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 71

On to step 6:
When dividing 260 by 71, we get 3 with a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 8643.0
The remainder is 47 after subtracting 213 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 7:
71 goes into 470 6 times with a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 8643.6
If we take 426 away from 470, we end up 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.

Going ahead to step 8:
440 divided by 71 is 6 with a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 8643.66
Subtracting 426 from 440 leaves us 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 8643.66 with a remainder of 0.014.