We're dividing 71243507 by 862 
We want to figure out the number of times 71243507 can be divided by 862.

On to step 1:
When dividing 7 by 862, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 862

Advancing to step 2:
If we divide 71 by 862, we get 0 and a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Include the next digit (2) from the dividend after 71, then repeat: 712 / 862

Step 3:
The number 862 fits into 712 0 times, leaving a remainder of 712.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 712 and we're left with 712.
Include the next digit (4) from the dividend after 712, then repeat: 7124 / 862

On to step 4:
862 can be fit into 7124 8 times, resulting in a remainder of 228.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 6896 from 7124 and we're left with 228.
Append the next digit (3) from the dividend to 228 and continue with: 2283 / 862

Going ahead to step 5:
2283 divided by 862 is 2 with a remainder of 559.
Write down 2 as next digit of the result. 
Result so far: 82.0
If we subtract 1724 from 2283, we get 559.
Append the next digit (5) from the dividend to 559 and continue with: 5595 / 862

Going ahead to step 6:
5595 divided by 862 is 6 with a remainder of 423.
The number 6 becomes the next digit in our result. 
Result so far: 826.0
The remainder is 423 after subtracting 5172 from 5595.
Append the next digit (0) from the dividend to 423 and continue with: 4230 / 862

Step 7:
862 goes into 4230 4 times with a remainder of 782.
The number 4 becomes the next digit in our result. 
Result so far: 8264.0
Subtract 3448 from 4230 to get 782.
Append the next digit (7) from the dividend to 782 and continue with: 7827 / 862

Going ahead to step 8:
862 goes into 7827 9 times with a remainder of 69.
Write down 9 as next digit of the result. 
Result so far: 82649.0
Subtract 7758 from 7827 to get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Going ahead to step 9:
The number 862 fits into 690 0 times, leaving a remainder of 690.
Record the quotient 0 as the next digit in the result. 
Result so far: 82649.0
Subtract 0 from 690 to get 690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6900, and continue the process.

Going ahead to step 10:
When dividing 6900 by 862, we get 8 with a remainder of 4.
The next digit of our result is 8. 
Result so far: 82649.08
If we subtract 6896 from 6900, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
862 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 82649.08
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 12:
862 can be fit into 400 0 times, resulting in a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 82649.08
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

After the division, we end up with 82649.08 and a remainder of 0.004.