We look at the division of 547326 by 71 
We want to figure out the number of times 547326 can be divided by 71.

Let's proceed to step 1:
71 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 71

Advancing to step 2:
71 goes into 54 0 times with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Fetch the next digit (7) from the dividend, attach it to 54 and continue: 547 / 71

On to step 3:
547 divided by 71 is 7 with a remainder of 50.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 497 from 547 leaves us with 50.
Include the next digit (3) from the dividend after 50, then repeat: 503 / 71

Moving on to step 4:
503 divided by 71 is 7 with a remainder of 6.
Put 7 as the next digit of the answer. 
Result so far: 77.0
Subtract 497 from 503 to get 6.
Fetch the next digit (2) from the dividend, attach it to 6 and continue: 62 / 71

Let's proceed to step 5:
62 divided by 71 is 0 with a remainder of 62.
Put 0 as the next digit of the answer. 
Result so far: 770.0
Deduct 0 from 62 and we're left with 62.
Include the next digit (6) from the dividend after 62, then repeat: 626 / 71

Going ahead to step 6:
When dividing 626 by 71, we get 8 with a remainder of 58.
Put 8 as the next digit of the answer. 
Result so far: 7708.0
Subtract 568 from 626 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Going ahead to step 7:
The number 71 fits into 580 8 times, leaving a remainder of 12.
The next digit of our result is 8. 
Result so far: 7708.8
If we take 568 away from 580, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
120 divided by 71 is 1 with a remainder of 49.
The number 1 becomes the next digit in our result. 
Result so far: 7708.81
If we take 71 away from 120, we end up with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Advancing to step 9:
When dividing 490 by 71, we get 6 with a remainder of 64.
Write down 6 as next digit of the result. 
Result so far: 7708.816
Subtracting 426 from 490 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 10:
71 can be fit into 640 9 times, resulting in a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 7708.8169
If we take 639 away from 640, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 11:
71 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 7708.8169
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 12:
If we divide 100 by 71, we get 1 and a remainder of 29.
Use 1 as the next digit of our solution. 
Result so far: 7708.816901
Deduct 71 from 100 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 13:
If we divide 290 by 71, we get 4 and a remainder of 6.
Record the quotient 4 as the next digit in the result. 
Result so far: 7708.8169014
If we take 284 away from 290, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 14:
71 can be fit into 60 0 times, resulting in a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 7708.8169014
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

The final result is 7708.8169014 with a remainder of 6e-08.