71651825 ÷ 317 
We want to figure out the number of times 71651825 can be divided by 317.

Moving on to step 1:
7 divided by 317 is 0 with 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.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 317

Going ahead to step 2:
71 divided by 317 is 0 with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 71, we end up with 71.
Bring next digit (6) of the dividend behind the 71 and repeat the process: 716 / 317

Moving on to step 3:
If we divide 716 by 317, we get 2 and a remainder of 82.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 82 after subtracting 634 from 716.
Fetch the next digit (5) from the dividend, attach it to 82 and continue: 825 / 317

Going ahead to step 4:
317 goes into 825 2 times with a remainder of 191.
Use 2 as the next digit of our solution. 
Result so far: 22.0
If we subtract 634 from 825, we get 191.
Fetch the next digit (1) from the dividend, attach it to 191 and continue: 1911 / 317

Moving on to step 5:
The number 317 fits into 1911 6 times, leaving a remainder of 9.
Put 6 as the next digit of the answer. 
Result so far: 226.0
If we take 1902 away from 1911, we end up with 9.
Take the next digit (8) from the dividend and append it to 9, then repeat: 98 / 317

Step 6:
317 can be fit into 98 0 times, resulting in a remainder of 98.
The next digit of our result is 0. 
Result so far: 2260.0
If we subtract 0 from 98, we get 98.
Append the next digit (2) from the dividend to 98 and continue with: 982 / 317

Step 7:
The number 317 fits into 982 3 times, leaving a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 22603.0
If we take 951 away from 982, we end up with 31.
Take the next digit (5) from the dividend and append it to 31, then repeat: 315 / 317

On to step 8:
When dividing 315 by 317, we get 0 with a remainder of 315.
The number 0 becomes the next digit in our result. 
Result so far: 226030.0
Subtracting 0 from 315 leaves us with 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Advancing to step 9:
3150 divided by 317 is 9 with a remainder of 297.
The next digit of our result is 9. 
Result so far: 226030.9
The remainder is 297 after subtracting 2853 from 3150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Moving on to step 10:
If we divide 2970 by 317, we get 9 and a remainder of 117.
Put 9 as the next digit of the answer. 
Result so far: 226030.99
The remainder is 117 after subtracting 2853 from 2970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

The final result is 226030.99 with a remainder of 0.117.