Let's divide 67271 by 36
We want to figure out the number of times 67271 can be divided by 36.

Step 1:
6 divided by 36 is 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 36

Step 2:
67 divided by 36 is 1 with a remainder of 31.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 36 from 67 and we're left with 31.
Bring next digit (2) of the dividend behind the 31 and repeat the process: 312 / 36

Step 3:
When dividing 312 by 36, we get 8 with a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtracting 288 from 312 leaves us with 24.
Grab the next digit (7) from the dividend, add it to 24, then carry on: 247 / 36

Let's proceed to step 4:
The number 36 fits into 247 6 times, leaving a remainder of 31.
The next digit of our result is 6. 
Result so far: 186.0
If we take 216 away from 247, we end up with 31.
Take the next digit (1) from the dividend and append it to 31, then repeat: 311 / 36

Advancing to step 5:
36 goes into 311 8 times with a remainder of 23.
Record the quotient 8 as the next digit in the result. 
Result so far: 1868.0
Subtracting 288 from 311 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 6:
When dividing 230 by 36, we get 6 with a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 1868.6
Subtract 216 from 230 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 7:
When dividing 140 by 36, we get 3 with a remainder of 32.
The number 3 becomes the next digit in our result. 
Result so far: 1868.63
Deduct 108 from 140 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 8:
320 divided by 36 is 8 with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 1868.638
If we subtract 288 from 320, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 9:
36 goes into 320 8 times with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 1868.6388
Deduct 288 from 320 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 1868.6388 with a remainder of 0.00032.