265538 ÷ 71 
Our goal is to divide 265538 by 71.

Let's proceed to step 1:
When dividing 2 by 71, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 71

Going ahead to step 2:
26 divided by 71 is 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 71

Let's proceed to step 3:
When dividing 265 by 71, we get 3 with a remainder of 52.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 213 from 265 and we're left with 52.
Take the next digit (5) from the dividend and append it to 52, then repeat: 525 / 71

Moving on to step 4:
The number 71 fits into 525 7 times, leaving a remainder of 28.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Deduct 497 from 525 and we're left with 28.
Take the next digit (3) from the dividend and append it to 28, then repeat: 283 / 71

On to step 5:
When dividing 283 by 71, we get 3 with a remainder of 70.
Use 3 as the next digit of our solution. 
Result so far: 373.0
If we take 213 away from 283, we end up with 70.
Include the next digit (8) from the dividend after 70, then repeat: 708 / 71

Let's proceed to step 6:
71 goes into 708 9 times with a remainder of 69.
Use 9 as the next digit of our solution. 
Result so far: 3739.0
Deduct 639 from 708 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Advancing to step 7:
690 divided by 71 is 9 with a remainder of 51.
Write down 9 as next digit of the result. 
Result so far: 3739.9
If we take 639 away from 690, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 8:
If we divide 510 by 71, we get 7 and a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 3739.97
The remainder is 13 after subtracting 497 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 9:
71 goes into 130 1 times with a remainder of 59.
Record the quotient 1 as the next digit in the result. 
Result so far: 3739.971
If we subtract 71 from 130, we get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 10:
The number 71 fits into 590 8 times, leaving a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 3739.9718
If we subtract 568 from 590, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 11:
71 goes into 220 3 times with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 3739.97183
Subtracting 213 from 220 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 12:
When dividing 70 by 71, we get 0 with a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 3739.97183
Subtracting 0 from 70 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 13:
The number 71 fits into 700 9 times, leaving a remainder of 61.
The next digit of our result is 9. 
Result so far: 3739.9718309
Subtracting 639 from 700 leaves us with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Step 14:
71 can be fit into 610 8 times, resulting in a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 3739.97183098
If we take 568 away from 610, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The final result is 3739.97183098 with a remainder of 4.2e-08.