71038660 ÷ 821 
Our goal is to divide 71038660 by 821.

Moving on to step 1:
821 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 821

Moving on to step 2:
821 can be fit into 71 0 times, resulting in a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Include the next digit (0) from the dividend after 71, then repeat: 710 / 821

Advancing to step 3:
The number 821 fits into 710 0 times, leaving a remainder of 710.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 710 after subtracting 0 from 710.
Include the next digit (3) from the dividend after 710, then repeat: 7103 / 821

Step 4:
821 can be fit into 7103 8 times, resulting in a remainder of 535.
Use 8 as the next digit of our solution. 
Result so far: 8.0
The remainder is 535 after subtracting 6568 from 7103.
Append the next digit (8) from the dividend to 535 and continue with: 5358 / 821

Advancing to step 5:
5358 divided by 821 is 6 with a remainder of 432.
Use 6 as the next digit of our solution. 
Result so far: 86.0
If we subtract 4926 from 5358, we get 432.
Take the next digit (6) from the dividend and append it to 432, then repeat: 4326 / 821

Advancing to step 6:
821 can be fit into 4326 5 times, resulting in a remainder of 221.
Put 5 as the next digit of the answer. 
Result so far: 865.0
If we take 4105 away from 4326, we end up with 221.
Fetch the next digit (6) from the dividend, attach it to 221 and continue: 2216 / 821

Moving on to step 7:
2216 divided by 821 is 2 with a remainder of 574.
The next digit of our result is 2. 
Result so far: 8652.0
Subtracting 1642 from 2216 leaves us with 574.
Take the next digit (0) from the dividend and append it to 574, then repeat: 5740 / 821

Advancing to step 8:
If we divide 5740 by 821, we get 6 and a remainder of 814.
Use 6 as the next digit of our solution. 
Result so far: 86526.0
The remainder is 814 after subtracting 4926 from 5740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8140, and continue the process.

Moving on to step 9:
821 goes into 8140 9 times with a remainder of 751.
The number 9 becomes the next digit in our result. 
Result so far: 86526.9
Subtracting 7389 from 8140 leaves us with 751.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7510, and continue the process.

Moving on to step 10:
821 can be fit into 7510 9 times, resulting in a remainder of 121.
Record the quotient 9 as the next digit in the result. 
Result so far: 86526.99
The remainder is 121 after subtracting 7389 from 7510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

The quotient of the division is 86526.99, and the remainder is 0.121.