We're dividing 71059971 by 863 
Our goal is to divide 71059971 by 863.

Advancing to step 1:
7 divided by 863 is 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 863

Step 2:
If we divide 71 by 863, we get 0 and a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Bring next digit (0) of the dividend behind the 71 and repeat the process: 710 / 863

Step 3:
710 divided by 863 is 0 with a remainder of 710.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 710, we get 710.
Include the next digit (5) from the dividend after 710, then repeat: 7105 / 863

Advancing to step 4:
7105 divided by 863 is 8 with a remainder of 201.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 6904 from 7105 and we're left with 201.
Take the next digit (9) from the dividend and append it to 201, then repeat: 2019 / 863

Let's proceed to step 5:
The number 863 fits into 2019 2 times, leaving a remainder of 293.
The number 2 becomes the next digit in our result. 
Result so far: 82.0
Subtract 1726 from 2019 to get 293.
Grab the next digit (9) from the dividend, add it to 293, then carry on: 2939 / 863

On to step 6:
863 goes into 2939 3 times with a remainder of 350.
Use 3 as the next digit of our solution. 
Result so far: 823.0
Subtracting 2589 from 2939 leaves us with 350.
Bring next digit (7) of the dividend behind the 350 and repeat the process: 3507 / 863

On to step 7:
If we divide 3507 by 863, we get 4 and a remainder of 55.
Record the quotient 4 as the next digit in the result. 
Result so far: 8234.0
Subtracting 3452 from 3507 leaves us with 55.
Bring next digit (1) of the dividend behind the 55 and repeat the process: 551 / 863

Going ahead to step 8:
If we divide 551 by 863, we get 0 and a remainder of 551.
Put 0 as the next digit of the answer. 
Result so far: 82340.0
If we subtract 0 from 551, we get 551.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5510, and continue the process.

Let's proceed to step 9:
863 goes into 5510 6 times with a remainder of 332.
The next digit of our result is 6. 
Result so far: 82340.6
Subtracting 5178 from 5510 leaves us with 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Let's proceed to step 10:
When dividing 3320 by 863, we get 3 with a remainder of 731.
Put 3 as the next digit of the answer. 
Result so far: 82340.63
Subtract 2589 from 3320 to get 731.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7310, and continue the process.

Moving on to step 11:
863 can be fit into 7310 8 times, resulting in a remainder of 406.
Put 8 as the next digit of the answer. 
Result so far: 82340.638
Subtract 6904 from 7310 to get 406.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4060, and continue the process.

Going ahead to step 12:
The number 863 fits into 4060 4 times, leaving a remainder of 608.
The next digit of our result is 4. 
Result so far: 82340.6384
If we take 3452 away from 4060, we end up with 608.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6080, and continue the process.

Let's proceed to step 13:
863 goes into 6080 7 times with a remainder of 39.
Write down 7 as next digit of the result. 
Result so far: 82340.63847
If we take 6041 away from 6080, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 14:
When dividing 390 by 863, we get 0 with a remainder of 390.
The next digit of our result is 0. 
Result so far: 82340.63847
If we subtract 0 from 390, we get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Going ahead to step 15:
863 can be fit into 3900 4 times, resulting in a remainder of 448.
Record the quotient 4 as the next digit in the result. 
Result so far: 82340.6384704
If we subtract 3452 from 3900, we get 448.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4480, and continue the process.

Step 16:
863 goes into 4480 5 times with a remainder of 165.
Put 5 as the next digit of the answer. 
Result so far: 82340.63847045
Subtract 4315 from 4480 to get 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

After the division, we end up with 82340.63847045 and a remainder of 1.65e-07.