927431 ÷ 71 
We want to figure out the number of times 927431 can be divided by 71.

Advancing to step 1:
71 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (2) from the dividend, add it to 9, then carry on: 92 / 71

On to step 2:
92 divided by 71 is 1 with a remainder of 21.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 71 from 92, we get 21.
Grab the next digit (7) from the dividend, add it to 21, then carry on: 217 / 71

Going ahead to step 3:
If we divide 217 by 71, we get 3 and a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we take 213 away from 217, we end up with 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 71

Let's proceed to step 4:
71 goes into 44 0 times with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 130.0
If we take 0 away from 44, we end up with 44.
Append the next digit (3) from the dividend to 44 and continue with: 443 / 71

Let's proceed to step 5:
When dividing 443 by 71, we get 6 with a remainder of 17.
Write down 6 as next digit of the result. 
Result so far: 1306.0
Subtract 426 from 443 to get 17.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 71

Let's proceed to step 6:
71 goes into 171 2 times with a remainder of 29.
Put 2 as the next digit of the answer. 
Result so far: 13062.0
If we subtract 142 from 171, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 7:
The number 71 fits into 290 4 times, leaving a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 13062.4
Subtracting 284 from 290 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
71 can be fit into 60 0 times, resulting in a remainder of 60.
The next digit of our result is 0. 
Result so far: 13062.4
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 9:
When dividing 600 by 71, we get 8 with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 13062.408
If we subtract 568 from 600, 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 10:
When dividing 320 by 71, we get 4 with a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 13062.4084
If we subtract 284 from 320, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 11:
360 divided by 71 is 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 13062.40845
If we take 355 away from 360, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 12:
If we divide 50 by 71, we get 0 and a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 13062.40845
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 13:
When dividing 500 by 71, we get 7 with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 13062.4084507
If we take 497 away from 500, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 14:
If we divide 30 by 71, we get 0 and a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 13062.4084507
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The quotient of the division is 13062.4084507, and the remainder is 3e-08.