We look at the division of 543946 by 71 
We want to divide 543946 by 71.

Moving on to step 1:
If we divide 5 by 71, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 71

On to step 2:
71 goes into 54 0 times with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Bring next digit (3) of the dividend behind the 54 and repeat the process: 543 / 71

Going ahead to step 3:
543 divided by 71 is 7 with a remainder of 46.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 497 from 543, we get 46.
Append the next digit (9) from the dividend to 46 and continue with: 469 / 71

On to step 4:
71 can be fit into 469 6 times, resulting in a remainder of 43.
Use 6 as the next digit of our solution. 
Result so far: 76.0
Subtract 426 from 469 to get 43.
Grab the next digit (4) from the dividend, add it to 43, then carry on: 434 / 71

Let's proceed to step 5:
If we divide 434 by 71, we get 6 and a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 766.0
Subtracting 426 from 434 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 71

On to step 6:
86 divided by 71 is 1 with a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 7661.0
Subtract 71 from 86 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 7:
The number 71 fits into 150 2 times, leaving a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 7661.2
Subtracting 142 from 150 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 8:
71 can be fit into 80 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 7661.21
If we take 71 away from 80, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 9:
90 divided by 71 is 1 with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 7661.211
If we take 71 away from 90, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Our division results in 7661.211 with a remaining 0.0019.