We divide 71998961 by 327
We want to figure out the number of times 71998961 can be divided by 327.

Step 1:
The number 327 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 327

Step 2:
71 divided by 327 is 0 with a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 71 to get 71.
Bring next digit (9) of the dividend behind the 71 and repeat the process: 719 / 327

Moving on to step 3:
327 goes into 719 2 times with a remainder of 65.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 654 from 719 and we're left with 65.
Bring next digit (9) of the dividend behind the 65 and repeat the process: 659 / 327

Step 4:
When dividing 659 by 327, we get 2 with a remainder of 5.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
The remainder is 5 after subtracting 654 from 659.
Take the next digit (8) from the dividend and append it to 5, then repeat: 58 / 327

Going ahead to step 5:
327 goes into 58 0 times with a remainder of 58.
Use 0 as the next digit of our solution. 
Result so far: 220.0
Subtracting 0 from 58 leaves us with 58.
Take the next digit (9) from the dividend and append it to 58, then repeat: 589 / 327

Let's proceed to step 6:
If we divide 589 by 327, we get 1 and a remainder of 262.
Use 1 as the next digit of our solution. 
Result so far: 2201.0
Subtracting 327 from 589 leaves us with 262.
Grab the next digit (6) from the dividend, add it to 262, then carry on: 2626 / 327

Going ahead to step 7:
If we divide 2626 by 327, we get 8 and a remainder of 10.
Put 8 as the next digit of the answer. 
Result so far: 22018.0
If we take 2616 away from 2626, we end up with 10.
Include the next digit (1) from the dividend after 10, then repeat: 101 / 327

On to step 8:
327 can be fit into 101 0 times, resulting in a remainder of 101.
Write down 0 as next digit of the result. 
Result so far: 220180.0
If we take 0 away from 101, we end up with 101.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

Moving on to step 9:
1010 divided by 327 is 3 with a remainder of 29.
The next digit of our result is 3. 
Result so far: 220180.3
The remainder is 29 after subtracting 981 from 1010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 10:
327 can be fit into 290 0 times, resulting in a remainder of 290.
Write down 0 as next digit of the result. 
Result so far: 220180.3
Deduct 0 from 290 and we're left with 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Going ahead to step 11:
If we divide 2900 by 327, we get 8 and a remainder of 284.
Put 8 as the next digit of the answer. 
Result so far: 220180.308
If we take 2616 away from 2900, we end up with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

On to step 12:
2840 divided by 327 is 8 with a remainder of 224.
Record the quotient 8 as the next digit in the result. 
Result so far: 220180.3088
If we subtract 2616 from 2840, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

The final result is 220180.3088 with a remainder of 0.00224.