71327 ÷ 25 
We're looking to find how many times 25 goes into 71327.

Advancing to step 1:
7 divided by 25 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 25

On to step 2:
The number 25 fits into 71 2 times, leaving a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 21 after subtracting 50 from 71.
Append the next digit (3) from the dividend to 21 and continue with: 213 / 25

On to step 3:
The number 25 fits into 213 8 times, leaving a remainder of 13.
The next digit of our result is 8. 
Result so far: 28.0
Deduct 200 from 213 and we're left with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 25

On to step 4:
25 goes into 132 5 times with a remainder of 7.
The next digit of our result is 5. 
Result so far: 285.0
If we subtract 125 from 132, we get 7.
Include the next digit (7) from the dividend after 7, then repeat: 77 / 25

On to step 5:
When dividing 77 by 25, we get 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 2853.0
If we take 75 away from 77, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 6:
25 goes into 20 0 times with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 2853.0
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
200 divided by 25 is 8 with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 2853.08
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 25 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2853.08
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
When dividing 0 by 25, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2853.08
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 2853.08 with a remainder of 0.0.