71499699 divided by 217 
Our goal is to divide 71499699 by 217.

Advancing to step 1:
If we divide 7 by 217, we get 0 and a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 217

Advancing to step 2:
217 goes into 71 0 times with 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.
Fetch the next digit (4) from the dividend, attach it to 71 and continue: 714 / 217

Moving on to step 3:
714 divided by 217 is 3 with a remainder of 63.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 651 from 714 leaves us with 63.
Grab the next digit (9) from the dividend, add it to 63, then carry on: 639 / 217

Step 4:
The number 217 fits into 639 2 times, leaving a remainder of 205.
Put 2 as the next digit of the answer. 
Result so far: 32.0
If we subtract 434 from 639, we get 205.
Fetch the next digit (9) from the dividend, attach it to 205 and continue: 2059 / 217

Let's proceed to step 5:
217 goes into 2059 9 times with a remainder of 106.
Write down 9 as next digit of the result. 
Result so far: 329.0
If we take 1953 away from 2059, we end up with 106.
Bring next digit (6) of the dividend behind the 106 and repeat the process: 1066 / 217

Moving on to step 6:
1066 divided by 217 is 4 with a remainder of 198.
The number 4 becomes the next digit in our result. 
Result so far: 3294.0
Subtract 868 from 1066 to get 198.
Grab the next digit (9) from the dividend, add it to 198, then carry on: 1989 / 217

Moving on to step 7:
217 goes into 1989 9 times with a remainder of 36.
The next digit of our result is 9. 
Result so far: 32949.0
Deduct 1953 from 1989 and we're left with 36.
Grab the next digit (9) from the dividend, add it to 36, then carry on: 369 / 217

Step 8:
The number 217 fits into 369 1 times, leaving a remainder of 152.
Record the quotient 1 as the next digit in the result. 
Result so far: 329491.0
The remainder is 152 after subtracting 217 from 369.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Going ahead to step 9:
217 can be fit into 1520 7 times, resulting in a remainder of 1.
Use 7 as the next digit of our solution. 
Result so far: 329491.7
Subtract 1519 from 1520 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 10:
217 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 329491.7
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 11:
The number 217 fits into 100 0 times, leaving a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 329491.7
If we subtract 0 from 100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final outcome is 329491.7, with a leftover of 0.01.