We're dividing 71310500 by 276 
We're looking to find how many times 276 goes into 71310500.

Step 1:
If we divide 7 by 276, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 276

Advancing to step 2:
If we divide 71 by 276, we get 0 and a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 71 leaves us with 71.
Fetch the next digit (3) from the dividend, attach it to 71 and continue: 713 / 276

Going ahead to step 3:
276 goes into 713 2 times with a remainder of 161.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 552 from 713, we get 161.
Bring next digit (1) of the dividend behind the 161 and repeat the process: 1611 / 276

Advancing to step 4:
The number 276 fits into 1611 5 times, leaving a remainder of 231.
Put 5 as the next digit of the answer. 
Result so far: 25.0
If we subtract 1380 from 1611, we get 231.
Include the next digit (0) from the dividend after 231, then repeat: 2310 / 276

Going ahead to step 5:
276 goes into 2310 8 times with a remainder of 102.
The next digit of our result is 8. 
Result so far: 258.0
If we take 2208 away from 2310, we end up with 102.
Fetch the next digit (5) from the dividend, attach it to 102 and continue: 1025 / 276

Going ahead to step 6:
The number 276 fits into 1025 3 times, leaving a remainder of 197.
The next digit of our result is 3. 
Result so far: 2583.0
The remainder is 197 after subtracting 828 from 1025.
Bring next digit (0) of the dividend behind the 197 and repeat the process: 1970 / 276

Going ahead to step 7:
276 can be fit into 1970 7 times, resulting in a remainder of 38.
The number 7 becomes the next digit in our result. 
Result so far: 25837.0
The remainder is 38 after subtracting 1932 from 1970.
Bring next digit (0) of the dividend behind the 38 and repeat the process: 380 / 276

Advancing to step 8:
380 divided by 276 is 1 with a remainder of 104.
The next digit of our result is 1. 
Result so far: 258371.0
If we subtract 276 from 380, we get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 9:
The number 276 fits into 1040 3 times, leaving a remainder of 212.
Record the quotient 3 as the next digit in the result. 
Result so far: 258371.3
If we subtract 828 from 1040, we get 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

On to step 10:
2120 divided by 276 is 7 with a remainder of 188.
The number 7 becomes the next digit in our result. 
Result so far: 258371.37
If we take 1932 away from 2120, we end up with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Let's proceed to step 11:
When dividing 1880 by 276, we get 6 with a remainder of 224.
Write down 6 as next digit of the result. 
Result so far: 258371.376
If we subtract 1656 from 1880, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Let's proceed to step 12:
276 can be fit into 2240 8 times, resulting in a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 258371.3768
Deduct 2208 from 2240 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 13:
When dividing 320 by 276, we get 1 with a remainder of 44.
Record the quotient 1 as the next digit in the result. 
Result so far: 258371.37681
Subtract 276 from 320 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 14:
440 divided by 276 is 1 with a remainder of 164.
Record the quotient 1 as the next digit in the result. 
Result so far: 258371.376811
Deduct 276 from 440 and we're left with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

In conclusion, the division gives 258371.376811 with a balance of 1.64e-05.