We look at the division of 97131 by 71 
Our goal is to divide 97131 by 71.

Step 1:
If we divide 9 by 71, we get 0 and a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 71

Step 2:
71 can be fit into 97 1 times, resulting in a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 71 from 97 to get 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 71

On to step 3:
261 divided by 71 is 3 with a remainder of 48.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Deduct 213 from 261 and we're left with 48.
Append the next digit (3) from the dividend to 48 and continue with: 483 / 71

Let's proceed to step 4:
483 divided by 71 is 6 with a remainder of 57.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
Subtract 426 from 483 to get 57.
Take the next digit (1) from the dividend and append it to 57, then repeat: 571 / 71

Step 5:
571 divided by 71 is 8 with a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 1368.0
Subtract 568 from 571 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 6:
When dividing 30 by 71, we get 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 1368.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 7:
The number 71 fits into 300 4 times, leaving a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 1368.04
If we subtract 284 from 300, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 8:
The number 71 fits into 160 2 times, leaving a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 1368.042
Subtracting 142 from 160 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 9:
71 goes into 180 2 times with a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 1368.0422
If we subtract 142 from 180, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

After the division, we end up with 1368.0422 and a remainder of 0.00038.