We're dividing 71038317 by 300 
We want to divide 71038317 by 300.

Let's proceed to step 1:
The number 300 fits into 7 0 times, leaving a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 300

On to step 2:
71 divided by 300 is 0 with a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Grab the next digit (0) from the dividend, add it to 71, then carry on: 710 / 300

Step 3:
300 goes into 710 2 times with a remainder of 110.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 110 after subtracting 600 from 710.
Append the next digit (3) from the dividend to 110 and continue with: 1103 / 300

Going ahead to step 4:
When dividing 1103 by 300, we get 3 with a remainder of 203.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we take 900 away from 1103, we end up with 203.
Fetch the next digit (8) from the dividend, attach it to 203 and continue: 2038 / 300

On to step 5:
300 can be fit into 2038 6 times, resulting in a remainder of 238.
Record the quotient 6 as the next digit in the result. 
Result so far: 236.0
The remainder is 238 after subtracting 1800 from 2038.
Append the next digit (3) from the dividend to 238 and continue with: 2383 / 300

Moving on to step 6:
300 can be fit into 2383 7 times, resulting in a remainder of 283.
The next digit of our result is 7. 
Result so far: 2367.0
Subtracting 2100 from 2383 leaves us with 283.
Include the next digit (1) from the dividend after 283, then repeat: 2831 / 300

Going ahead to step 7:
When dividing 2831 by 300, we get 9 with a remainder of 131.
The next digit of our result is 9. 
Result so far: 23679.0
If we subtract 2700 from 2831, we get 131.
Fetch the next digit (7) from the dividend, attach it to 131 and continue: 1317 / 300

Going ahead to step 8:
The number 300 fits into 1317 4 times, leaving a remainder of 117.
Put 4 as the next digit of the answer. 
Result so far: 236794.0
Subtract 1200 from 1317 to get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Moving on to step 9:
1170 divided by 300 is 3 with a remainder of 270.
Record the quotient 3 as the next digit in the result. 
Result so far: 236794.3
Deduct 900 from 1170 and we're left with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Going ahead to step 10:
300 can be fit into 2700 9 times, resulting in a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 236794.39
Subtracting 2700 from 2700 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
0 divided by 300 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 236794.39
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
If we divide 0 by 300, we get 0 and a remainder of 0.
The next digit of our result is 0. 
Result so far: 236794.39
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 236794.39 with a balance of 0.0.