We're dividing 71982831 by 518 
Our goal is to divide 71982831 by 518.

Step 1:
When dividing 7 by 518, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 518

Advancing to step 2:
When dividing 71 by 518, we get 0 with a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Grab the next digit (9) from the dividend, add it to 71, then carry on: 719 / 518

Step 3:
If we divide 719 by 518, we get 1 and a remainder of 201.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 518 from 719 leaves us with 201.
Fetch the next digit (8) from the dividend, attach it to 201 and continue: 2018 / 518

Advancing to step 4:
518 can be fit into 2018 3 times, resulting in a remainder of 464.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we take 1554 away from 2018, we end up with 464.
Grab the next digit (2) from the dividend, add it to 464, then carry on: 4642 / 518

Step 5:
The number 518 fits into 4642 8 times, leaving a remainder of 498.
Put 8 as the next digit of the answer. 
Result so far: 138.0
Deduct 4144 from 4642 and we're left with 498.
Fetch the next digit (8) from the dividend, attach it to 498 and continue: 4988 / 518

Step 6:
518 goes into 4988 9 times with a remainder of 326.
The next digit of our result is 9. 
Result so far: 1389.0
Subtracting 4662 from 4988 leaves us with 326.
Include the next digit (3) from the dividend after 326, then repeat: 3263 / 518

On to step 7:
3263 divided by 518 is 6 with a remainder of 155.
The next digit of our result is 6. 
Result so far: 13896.0
If we take 3108 away from 3263, we end up with 155.
Grab the next digit (1) from the dividend, add it to 155, then carry on: 1551 / 518

On to step 8:
1551 divided by 518 is 2 with a remainder of 515.
Write down 2 as next digit of the result. 
Result so far: 138962.0
If we take 1036 away from 1551, we end up with 515.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5150, and continue the process.

Moving on to step 9:
518 can be fit into 5150 9 times, resulting in a remainder of 488.
The next digit of our result is 9. 
Result so far: 138962.9
The remainder is 488 after subtracting 4662 from 5150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4880, and continue the process.

Step 10:
4880 divided by 518 is 9 with a remainder of 218.
The number 9 becomes the next digit in our result. 
Result so far: 138962.99
Subtract 4662 from 4880 to get 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

The final result is 138962.99 with a remainder of 0.218.