71682623 ÷ 946 
We're looking to find how many times 946 goes into 71682623.

Going ahead to step 1:
7 divided by 946 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 946

Moving on to step 2:
If we divide 71 by 946, we get 0 and a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Bring next digit (6) of the dividend behind the 71 and repeat the process: 716 / 946

Going ahead to step 3:
When dividing 716 by 946, we get 0 with a remainder of 716.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 716 to get 716.
Bring next digit (8) of the dividend behind the 716 and repeat the process: 7168 / 946

Advancing to step 4:
The number 946 fits into 7168 7 times, leaving a remainder of 546.
The next digit of our result is 7. 
Result so far: 7.0
If we take 6622 away from 7168, we end up with 546.
Fetch the next digit (2) from the dividend, attach it to 546 and continue: 5462 / 946

Moving on to step 5:
If we divide 5462 by 946, we get 5 and a remainder of 732.
Put 5 as the next digit of the answer. 
Result so far: 75.0
Subtracting 4730 from 5462 leaves us with 732.
Take the next digit (6) from the dividend and append it to 732, then repeat: 7326 / 946

On to step 6:
946 can be fit into 7326 7 times, resulting in a remainder of 704.
Record the quotient 7 as the next digit in the result. 
Result so far: 757.0
Subtract 6622 from 7326 to get 704.
Append the next digit (2) from the dividend to 704 and continue with: 7042 / 946

On to step 7:
If we divide 7042 by 946, we get 7 and a remainder of 420.
The number 7 becomes the next digit in our result. 
Result so far: 7577.0
Deduct 6622 from 7042 and we're left with 420.
Fetch the next digit (3) from the dividend, attach it to 420 and continue: 4203 / 946

Moving on to step 8:
946 can be fit into 4203 4 times, resulting in a remainder of 419.
The next digit of our result is 4. 
Result so far: 75774.0
If we take 3784 away from 4203, we end up with 419.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4190, and continue the process.

Going ahead to step 9:
When dividing 4190 by 946, we get 4 with a remainder of 406.
The number 4 becomes the next digit in our result. 
Result so far: 75774.4
If we subtract 3784 from 4190, we 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.

Let's proceed to step 10:
When dividing 4060 by 946, we get 4 with a remainder of 276.
The next digit of our result is 4. 
Result so far: 75774.44
Subtracting 3784 from 4060 leaves us with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

After the division, we end up with 75774.44 and a remainder of 0.276.