We look at the division of 214532 by 71 
We want to divide 214532 by 71.

Advancing to step 1:
The number 71 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 71

Let's proceed to step 2:
If we divide 21 by 71, we get 0 and a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 21 and we're left with 21.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 71

On to step 3:
If we divide 214 by 71, we get 3 and a remainder of 1.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 213 from 214, we get 1.
Grab the next digit (5) from the dividend, add it to 1, then carry on: 15 / 71

Advancing to step 4:
71 goes into 15 0 times with a remainder of 15.
Use 0 as the next digit of our solution. 
Result so far: 30.0
If we subtract 0 from 15, we get 15.
Include the next digit (3) from the dividend after 15, then repeat: 153 / 71

Advancing to step 5:
If we divide 153 by 71, we get 2 and a remainder of 11.
Use 2 as the next digit of our solution. 
Result so far: 302.0
Deduct 142 from 153 and we're left with 11.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 71

On to step 6:
When dividing 112 by 71, we get 1 with a remainder of 41.
The next digit of our result is 1. 
Result so far: 3021.0
Deduct 71 from 112 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 7:
The number 71 fits into 410 5 times, leaving a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 3021.5
The remainder is 55 after subtracting 355 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 8:
71 can be fit into 550 7 times, resulting in a remainder of 53.
The number 7 becomes the next digit in our result. 
Result so far: 3021.57
The remainder is 53 after subtracting 497 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 9:
71 goes into 530 7 times with a remainder of 33.
Record the quotient 7 as the next digit in the result. 
Result so far: 3021.577
Deduct 497 from 530 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

In conclusion, the division gives 3021.577 with a balance of 0.0033.