We look at the division of 71029784 by 523 
Let's see how many times 523 fits into 71029784.

Moving on to step 1:
The number 523 fits into 7 0 times, leaving a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 523

Moving on to step 2:
If we divide 71 by 523, we get 0 and a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Append the next digit (0) from the dividend to 71 and continue with: 710 / 523

Moving on to step 3:
523 goes into 710 1 times with a remainder of 187.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 523 from 710, we get 187.
Fetch the next digit (2) from the dividend, attach it to 187 and continue: 1872 / 523

Going ahead to step 4:
The number 523 fits into 1872 3 times, leaving a remainder of 303.
Write down 3 as next digit of the result. 
Result so far: 13.0
Deduct 1569 from 1872 and we're left with 303.
Grab the next digit (9) from the dividend, add it to 303, then carry on: 3039 / 523

Let's proceed to step 5:
The number 523 fits into 3039 5 times, leaving a remainder of 424.
Put 5 as the next digit of the answer. 
Result so far: 135.0
If we take 2615 away from 3039, we end up with 424.
Append the next digit (7) from the dividend to 424 and continue with: 4247 / 523

Advancing to step 6:
4247 divided by 523 is 8 with a remainder of 63.
Record the quotient 8 as the next digit in the result. 
Result so far: 1358.0
If we subtract 4184 from 4247, we get 63.
Append the next digit (8) from the dividend to 63 and continue with: 638 / 523

Going ahead to step 7:
When dividing 638 by 523, we get 1 with a remainder of 115.
Record the quotient 1 as the next digit in the result. 
Result so far: 13581.0
Deduct 523 from 638 and we're left with 115.
Fetch the next digit (4) from the dividend, attach it to 115 and continue: 1154 / 523

Moving on to step 8:
523 can be fit into 1154 2 times, resulting in a remainder of 108.
Record the quotient 2 as the next digit in the result. 
Result so far: 135812.0
If we subtract 1046 from 1154, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Step 9:
When dividing 1080 by 523, we get 2 with a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 135812.2
Deduct 1046 from 1080 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 10:
523 can be fit into 340 0 times, resulting in a remainder of 340.
Put 0 as the next digit of the answer. 
Result so far: 135812.2
If we subtract 0 from 340, we get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Advancing to step 11:
523 goes into 3400 6 times with a remainder of 262.
Write down 6 as next digit of the result. 
Result so far: 135812.206
If we take 3138 away from 3400, we end up with 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Going ahead to step 12:
If we divide 2620 by 523, we get 5 and a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 135812.2065
Subtract 2615 from 2620 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 13:
The number 523 fits into 50 0 times, leaving a remainder of 50.
Put 0 as the next digit of the answer. 
Result so far: 135812.2065
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 14:
500 divided by 523 is 0 with a remainder of 500.
Record the quotient 0 as the next digit in the result. 
Result so far: 135812.2065
Subtracting 0 from 500 leaves us with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

The final outcome is 135812.2065, with a leftover of 5e-05.