71997 ÷ 10 
We want to figure out the number of times 71997 can be divided by 10.

Let's proceed to step 1:
10 goes into 7 0 times with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 10

Let's proceed to step 2:
71 divided by 10 is 7 with a remainder of 1.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 70 from 71 leaves us with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 10

Advancing to step 3:
10 can be fit into 19 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 71.0
If we subtract 10 from 19, we get 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 10

Step 4:
When dividing 99 by 10, we get 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 719.0
The remainder is 9 after subtracting 90 from 99.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 10

On to step 5:
10 goes into 97 9 times with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 7199.0
If we subtract 90 from 97, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 6:
10 can be fit into 70 7 times, resulting in a remainder of 0.
Use 7 as the next digit of our solution. 
Result so far: 7199.7
Subtract 70 from 70 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 7:
0 divided by 10 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 7199.7
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
When dividing 0 by 10, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7199.7
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 7199.7 and a remainder of 0.0.