We look at the division of 273081 by 71 
We want to figure out the number of times 273081 can be divided by 71.

Moving on to step 1:
71 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 71

Moving on to step 2:
The number 71 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Include the next digit (3) from the dividend after 27, then repeat: 273 / 71

Let's proceed to step 3:
When dividing 273 by 71, we get 3 with a remainder of 60.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 213 from 273, we get 60.
Take the next digit (0) from the dividend and append it to 60, then repeat: 600 / 71

Advancing to step 4:
The number 71 fits into 600 8 times, leaving a remainder of 32.
The next digit of our result is 8. 
Result so far: 38.0
Subtracting 568 from 600 leaves us with 32.
Append the next digit (8) from the dividend to 32 and continue with: 328 / 71

On to step 5:
328 divided by 71 is 4 with a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 384.0
If we subtract 284 from 328, we get 44.
Take the next digit (1) from the dividend and append it to 44, then repeat: 441 / 71

Let's proceed to step 6:
If we divide 441 by 71, we get 6 and a remainder of 15.
The next digit of our result is 6. 
Result so far: 3846.0
Deduct 426 from 441 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 7:
The number 71 fits into 150 2 times, leaving a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 3846.2
If we subtract 142 from 150, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 8:
71 can be fit into 80 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 3846.21
If we take 71 away from 80, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 9:
If we divide 90 by 71, we get 1 and a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 3846.211
If we take 71 away from 90, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

After the division, we end up with 3846.211 and a remainder of 0.0019.