We're dividing 71047 by 77 
Our goal is to divide 71047 by 77.

Let's proceed to step 1:
7 divided by 77 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 77

Step 2:
If we divide 71 by 77, we get 0 and a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Bring next digit (0) of the dividend behind the 71 and repeat the process: 710 / 77

On to step 3:
When dividing 710 by 77, we get 9 with a remainder of 17.
The next digit of our result is 9. 
Result so far: 9.0
The remainder is 17 after subtracting 693 from 710.
Append the next digit (4) from the dividend to 17 and continue with: 174 / 77

Moving on to step 4:
The number 77 fits into 174 2 times, leaving a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 92.0
The remainder is 20 after subtracting 154 from 174.
Grab the next digit (7) from the dividend, add it to 20, then carry on: 207 / 77

Let's proceed to step 5:
77 goes into 207 2 times with a remainder of 53.
The next digit of our result is 2. 
Result so far: 922.0
The remainder is 53 after subtracting 154 from 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 6:
The number 77 fits into 530 6 times, leaving a remainder of 68.
Use 6 as the next digit of our solution. 
Result so far: 922.6
Subtracting 462 from 530 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 7:
77 can be fit into 680 8 times, resulting in a remainder of 64.
Record the quotient 8 as the next digit in the result. 
Result so far: 922.68
Deduct 616 from 680 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 8:
77 goes into 640 8 times with a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 922.688
Subtract 616 from 640 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 922.688 and a remainder of 0.0024.