We're dividing 71065947 by 312 
Let's see how many times 312 fits into 71065947.

Advancing to step 1:
If we divide 7 by 312, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 312

Let's proceed to step 2:
The number 312 fits into 71 0 times, leaving a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Take the next digit (0) from the dividend and append it to 71, then repeat: 710 / 312

Moving on to step 3:
The number 312 fits into 710 2 times, leaving a remainder of 86.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 624 from 710 to get 86.
Bring next digit (6) of the dividend behind the 86 and repeat the process: 866 / 312

On to step 4:
If we divide 866 by 312, we get 2 and a remainder of 242.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
The remainder is 242 after subtracting 624 from 866.
Fetch the next digit (5) from the dividend, attach it to 242 and continue: 2425 / 312

On to step 5:
The number 312 fits into 2425 7 times, leaving a remainder of 241.
Use 7 as the next digit of our solution. 
Result so far: 227.0
Subtracting 2184 from 2425 leaves us with 241.
Fetch the next digit (9) from the dividend, attach it to 241 and continue: 2419 / 312

Advancing to step 6:
2419 divided by 312 is 7 with a remainder of 235.
The number 7 becomes the next digit in our result. 
Result so far: 2277.0
Deduct 2184 from 2419 and we're left with 235.
Take the next digit (4) from the dividend and append it to 235, then repeat: 2354 / 312

On to step 7:
312 can be fit into 2354 7 times, resulting in a remainder of 170.
The next digit of our result is 7. 
Result so far: 22777.0
If we subtract 2184 from 2354, we get 170.
Bring next digit (7) of the dividend behind the 170 and repeat the process: 1707 / 312

Going ahead to step 8:
The number 312 fits into 1707 5 times, leaving a remainder of 147.
The number 5 becomes the next digit in our result. 
Result so far: 227775.0
Subtracting 1560 from 1707 leaves us with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Advancing to step 9:
312 can be fit into 1470 4 times, resulting in a remainder of 222.
Put 4 as the next digit of the answer. 
Result so far: 227775.4
The remainder is 222 after subtracting 1248 from 1470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Let's proceed to step 10:
The number 312 fits into 2220 7 times, leaving a remainder of 36.
Record the quotient 7 as the next digit in the result. 
Result so far: 227775.47
The remainder is 36 after subtracting 2184 from 2220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 11:
If we divide 360 by 312, we get 1 and a remainder of 48.
The number 1 becomes the next digit in our result. 
Result so far: 227775.471
Deduct 312 from 360 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 12:
If we divide 480 by 312, we get 1 and a remainder of 168.
The number 1 becomes the next digit in our result. 
Result so far: 227775.4711
Deduct 312 from 480 and we're left with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

The final outcome is 227775.4711, with a leftover of 0.00168.