We're dividing 71397 by 96 
We want to figure out the number of times 71397 can be divided by 96.

On to step 1:
96 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 96

Let's proceed to step 2:
71 divided by 96 is 0 with a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Take the next digit (3) from the dividend and append it to 71, then repeat: 713 / 96

Going ahead to step 3:
713 divided by 96 is 7 with a remainder of 41.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 672 from 713 and we're left with 41.
Take the next digit (9) from the dividend and append it to 41, then repeat: 419 / 96

Advancing to step 4:
96 can be fit into 419 4 times, resulting in a remainder of 35.
Use 4 as the next digit of our solution. 
Result so far: 74.0
Subtracting 384 from 419 leaves us with 35.
Take the next digit (7) from the dividend and append it to 35, then repeat: 357 / 96

Moving on to step 5:
96 can be fit into 357 3 times, resulting in a remainder of 69.
The number 3 becomes the next digit in our result. 
Result so far: 743.0
Subtracting 288 from 357 leaves us with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 6:
If we divide 690 by 96, we get 7 and a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 743.7
Deduct 672 from 690 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 7:
96 goes into 180 1 times with a remainder of 84.
Put 1 as the next digit of the answer. 
Result so far: 743.71
Subtracting 96 from 180 leaves us with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

On to step 8:
840 divided by 96 is 8 with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 743.718
If we take 768 away from 840, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 9:
When dividing 720 by 96, we get 7 with a remainder of 48.
The next digit of our result is 7. 
Result so far: 743.7187
If we take 672 away from 720, we end up 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.

On to step 10:
When dividing 480 by 96, we get 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 743.71875
Subtracting 480 from 480 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
The number 96 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 743.71875
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
0 divided by 96 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 743.71875
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 743.71875, and the remainder is 0.0.