71026824 ÷ 977 
Our goal is to divide 71026824 by 977.

Step 1:
977 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 977

On to step 2:
The number 977 fits into 71 0 times, leaving 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.
Bring next digit (0) of the dividend behind the 71 and repeat the process: 710 / 977

On to step 3:
The number 977 fits into 710 0 times, leaving a remainder of 710.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 710, we get 710.
Bring next digit (2) of the dividend behind the 710 and repeat the process: 7102 / 977

Moving on to step 4:
977 goes into 7102 7 times with a remainder of 263.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 6839 away from 7102, we end up with 263.
Fetch the next digit (6) from the dividend, attach it to 263 and continue: 2636 / 977

Let's proceed to step 5:
The number 977 fits into 2636 2 times, leaving a remainder of 682.
Use 2 as the next digit of our solution. 
Result so far: 72.0
Subtract 1954 from 2636 to get 682.
Bring next digit (8) of the dividend behind the 682 and repeat the process: 6828 / 977

Let's proceed to step 6:
If we divide 6828 by 977, we get 6 and a remainder of 966.
Write down 6 as next digit of the result. 
Result so far: 726.0
If we take 5862 away from 6828, we end up with 966.
Append the next digit (2) from the dividend to 966 and continue with: 9662 / 977

Step 7:
977 can be fit into 9662 9 times, resulting in a remainder of 869.
Put 9 as the next digit of the answer. 
Result so far: 7269.0
Subtract 8793 from 9662 to get 869.
Include the next digit (4) from the dividend after 869, then repeat: 8694 / 977

Step 8:
977 can be fit into 8694 8 times, resulting in a remainder of 878.
Use 8 as the next digit of our solution. 
Result so far: 72698.0
Deduct 7816 from 8694 and we're left with 878.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8780, and continue the process.

Going ahead to step 9:
977 goes into 8780 8 times with a remainder of 964.
The next digit of our result is 8. 
Result so far: 72698.8
Subtracting 7816 from 8780 leaves us with 964.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9640, and continue the process.

On to step 10:
9640 divided by 977 is 9 with a remainder of 847.
The number 9 becomes the next digit in our result. 
Result so far: 72698.89
If we subtract 8793 from 9640, we get 847.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8470, and continue the process.

Let's proceed to step 11:
977 can be fit into 8470 8 times, resulting in a remainder of 654.
Write down 8 as next digit of the result. 
Result so far: 72698.898
Deduct 7816 from 8470 and we're left with 654.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6540, and continue the process.

Going ahead to step 12:
6540 divided by 977 is 6 with a remainder of 678.
Record the quotient 6 as the next digit in the result. 
Result so far: 72698.8986
Subtracting 5862 from 6540 leaves us with 678.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6780, and continue the process.

Advancing to step 13:
977 can be fit into 6780 6 times, resulting in a remainder of 918.
The number 6 becomes the next digit in our result. 
Result so far: 72698.89866
If we take 5862 away from 6780, we end up with 918.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9180, and continue the process.

After the division, we end up with 72698.89866 and a remainder of 0.000918.