We look at the division of 99747 by 71 
Our goal is to divide 99747 by 71.

Moving on to step 1:
The number 71 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 71

Moving on to step 2:
If we divide 99 by 71, we get 1 and a remainder of 28.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 28 after subtracting 71 from 99.
Take the next digit (7) from the dividend and append it to 28, then repeat: 287 / 71

On to step 3:
The number 71 fits into 287 4 times, leaving a remainder of 3.
Use 4 as the next digit of our solution. 
Result so far: 14.0
The remainder is 3 after subtracting 284 from 287.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 71

Advancing to step 4:
When dividing 34 by 71, we get 0 with a remainder of 34.
The number 0 becomes the next digit in our result. 
Result so far: 140.0
Subtracting 0 from 34 leaves us with 34.
Grab the next digit (7) from the dividend, add it to 34, then carry on: 347 / 71

On to step 5:
The number 71 fits into 347 4 times, leaving a remainder of 63.
The next digit of our result is 4. 
Result so far: 1404.0
If we take 284 away from 347, we end up with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Advancing to step 6:
When dividing 630 by 71, we get 8 with a remainder of 62.
Write down 8 as next digit of the result. 
Result so far: 1404.8
If we subtract 568 from 630, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 7:
71 can be fit into 620 8 times, resulting in a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 1404.88
Subtracting 568 from 620 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

After the division, we end up with 1404.88 and a remainder of 0.052.