We're dividing 961316 by 71 
Let's see how many times 71 fits into 961316.

Step 1:
71 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 71

Going ahead to step 2:
If we divide 96 by 71, we get 1 and a remainder of 25.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 71 from 96 to get 25.
Fetch the next digit (1) from the dividend, attach it to 25 and continue: 251 / 71

Advancing to step 3:
When dividing 251 by 71, we get 3 with a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtract 213 from 251 to get 38.
Grab the next digit (3) from the dividend, add it to 38, then carry on: 383 / 71

Moving on to step 4:
When dividing 383 by 71, we get 5 with a remainder of 28.
Put 5 as the next digit of the answer. 
Result so far: 135.0
The remainder is 28 after subtracting 355 from 383.
Include the next digit (1) from the dividend after 28, then repeat: 281 / 71

Moving on to step 5:
If we divide 281 by 71, we get 3 and a remainder of 68.
The next digit of our result is 3. 
Result so far: 1353.0
Subtracting 213 from 281 leaves us with 68.
Include the next digit (6) from the dividend after 68, then repeat: 686 / 71

Going ahead to step 6:
If we divide 686 by 71, we get 9 and a remainder of 47.
Use 9 as the next digit of our solution. 
Result so far: 13539.0
Subtract 639 from 686 to get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 7:
71 can be fit into 470 6 times, resulting in a remainder of 44.
The next digit of our result is 6. 
Result so far: 13539.6
Deduct 426 from 470 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 8:
When dividing 440 by 71, we get 6 with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 13539.66
Subtract 426 from 440 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 13539.66 and a remainder of 0.014.