We look at the division of 71361140 by 817 
We want to figure out the number of times 71361140 can be divided by 817.

Going ahead to step 1:
The number 817 fits into 7 0 times, leaving a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 817

Moving on to step 2:
If we divide 71 by 817, we get 0 and a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Grab the next digit (3) from the dividend, add it to 71, then carry on: 713 / 817

Advancing to step 3:
817 can be fit into 713 0 times, resulting in a remainder of 713.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 713 leaves us with 713.
Fetch the next digit (6) from the dividend, attach it to 713 and continue: 7136 / 817

Going ahead to step 4:
817 can be fit into 7136 8 times, resulting in a remainder of 600.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 600 after subtracting 6536 from 7136.
Bring next digit (1) of the dividend behind the 600 and repeat the process: 6001 / 817

Going ahead to step 5:
If we divide 6001 by 817, we get 7 and a remainder of 282.
The number 7 becomes the next digit in our result. 
Result so far: 87.0
Subtract 5719 from 6001 to get 282.
Take the next digit (1) from the dividend and append it to 282, then repeat: 2821 / 817

Moving on to step 6:
The number 817 fits into 2821 3 times, leaving a remainder of 370.
The number 3 becomes the next digit in our result. 
Result so far: 873.0
If we subtract 2451 from 2821, we get 370.
Fetch the next digit (4) from the dividend, attach it to 370 and continue: 3704 / 817

Moving on to step 7:
When dividing 3704 by 817, we get 4 with a remainder of 436.
Put 4 as the next digit of the answer. 
Result so far: 8734.0
If we subtract 3268 from 3704, we get 436.
Grab the next digit (0) from the dividend, add it to 436, then carry on: 4360 / 817

Moving on to step 8:
817 can be fit into 4360 5 times, resulting in a remainder of 275.
Put 5 as the next digit of the answer. 
Result so far: 87345.0
Subtracting 4085 from 4360 leaves us with 275.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Going ahead to step 9:
If we divide 2750 by 817, we get 3 and a remainder of 299.
The number 3 becomes the next digit in our result. 
Result so far: 87345.3
If we take 2451 away from 2750, we end up with 299.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2990, and continue the process.

On to step 10:
When dividing 2990 by 817, we get 3 with a remainder of 539.
Write down 3 as next digit of the result. 
Result so far: 87345.33
Subtracting 2451 from 2990 leaves us with 539.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5390, and continue the process.

The final result is 87345.33 with a remainder of 0.539.