862492 ÷ 71 
We want to figure out the number of times 862492 can be divided by 71.

Moving on to step 1:
If we divide 8 by 71, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 71

Step 2:
The number 71 fits into 86 1 times, leaving a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 71 away from 86, we end up with 15.
Append the next digit (2) from the dividend to 15 and continue with: 152 / 71

Step 3:
The number 71 fits into 152 2 times, leaving a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 12.0
The remainder is 10 after subtracting 142 from 152.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 71

Moving on to step 4:
The number 71 fits into 104 1 times, leaving a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 121.0
If we take 71 away from 104, we end up with 33.
Grab the next digit (9) from the dividend, add it to 33, then carry on: 339 / 71

Step 5:
When dividing 339 by 71, we get 4 with a remainder of 55.
Put 4 as the next digit of the answer. 
Result so far: 1214.0
If we subtract 284 from 339, we get 55.
Include the next digit (2) from the dividend after 55, then repeat: 552 / 71

Advancing to step 6:
If we divide 552 by 71, we get 7 and a remainder of 55.
Record the quotient 7 as the next digit in the result. 
Result so far: 12147.0
Deduct 497 from 552 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 7:
71 goes into 550 7 times with a remainder of 53.
The next digit of our result is 7. 
Result so far: 12147.7
If we take 497 away from 550, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 8:
71 goes into 530 7 times with a remainder of 33.
Put 7 as the next digit of the answer. 
Result so far: 12147.77
If we subtract 497 from 530, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final outcome is 12147.77, with a leftover of 0.033.