We divide 856923 by 71
We want to figure out the number of times 856923 can be divided by 71.

Moving on to step 1:
71 goes into 8 0 times with 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.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 71

On to step 2:
71 can be fit into 85 1 times, resulting in a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 71 from 85 leaves us with 14.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 71

Going ahead to step 3:
If we divide 146 by 71, we get 2 and a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 142 from 146 and we're left with 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 71

Moving on to step 4:
71 can be fit into 49 0 times, resulting in a remainder of 49.
The next digit of our result is 0. 
Result so far: 120.0
Subtracting 0 from 49 leaves us with 49.
Include the next digit (2) from the dividend after 49, then repeat: 492 / 71

On to step 5:
If we divide 492 by 71, we get 6 and a remainder of 66.
The number 6 becomes the next digit in our result. 
Result so far: 1206.0
If we take 426 away from 492, we end up with 66.
Grab the next digit (3) from the dividend, add it to 66, then carry on: 663 / 71

Let's proceed to step 6:
When dividing 663 by 71, we get 9 with a remainder of 24.
Use 9 as the next digit of our solution. 
Result so far: 12069.0
Subtracting 639 from 663 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
If we divide 240 by 71, we get 3 and a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 12069.3
Subtracting 213 from 240 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 8:
270 divided by 71 is 3 with a remainder of 57.
Use 3 as the next digit of our solution. 
Result so far: 12069.33
Subtract 213 from 270 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

In conclusion, the division gives 12069.33 with a balance of 0.057.