We look at the division of 71138223 by 517 
Our goal is to divide 71138223 by 517.

Going ahead to step 1:
The number 517 fits into 7 0 times, leaving a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 517

On to step 2:
517 goes into 71 0 times with a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Fetch the next digit (1) from the dividend, attach it to 71 and continue: 711 / 517

Going ahead to step 3:
517 can be fit into 711 1 times, resulting in a remainder of 194.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 194 after subtracting 517 from 711.
Fetch the next digit (3) from the dividend, attach it to 194 and continue: 1943 / 517

On to step 4:
When dividing 1943 by 517, we get 3 with a remainder of 392.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 392 after subtracting 1551 from 1943.
Append the next digit (8) from the dividend to 392 and continue with: 3928 / 517

Going ahead to step 5:
The number 517 fits into 3928 7 times, leaving a remainder of 309.
Put 7 as the next digit of the answer. 
Result so far: 137.0
Subtracting 3619 from 3928 leaves us with 309.
Grab the next digit (2) from the dividend, add it to 309, then carry on: 3092 / 517

Moving on to step 6:
517 can be fit into 3092 5 times, resulting in a remainder of 507.
The next digit of our result is 5. 
Result so far: 1375.0
Deduct 2585 from 3092 and we're left with 507.
Grab the next digit (2) from the dividend, add it to 507, then carry on: 5072 / 517

Step 7:
The number 517 fits into 5072 9 times, leaving a remainder of 419.
Write down 9 as next digit of the result. 
Result so far: 13759.0
The remainder is 419 after subtracting 4653 from 5072.
Grab the next digit (3) from the dividend, add it to 419, then carry on: 4193 / 517

Moving on to step 8:
517 can be fit into 4193 8 times, resulting in a remainder of 57.
The number 8 becomes the next digit in our result. 
Result so far: 137598.0
If we subtract 4136 from 4193, we get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Let's proceed to step 9:
When dividing 570 by 517, we get 1 with a remainder of 53.
The number 1 becomes the next digit in our result. 
Result so far: 137598.1
Subtracting 517 from 570 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 10:
517 can be fit into 530 1 times, resulting in a remainder of 13.
Put 1 as the next digit of the answer. 
Result so far: 137598.11
If we take 517 away from 530, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

After the division, we end up with 137598.11 and a remainder of 0.013.