71301797 ÷ 324 
We're looking to find how many times 324 goes into 71301797.

Advancing to step 1:
324 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Fetch the next digit (1) from the dividend, attach it to 7 and continue: 71 / 324

Advancing to step 2:
If we divide 71 by 324, we get 0 and a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Take the next digit (3) from the dividend and append it to 71, then repeat: 713 / 324

On to step 3:
When dividing 713 by 324, we get 2 with a remainder of 65.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 65 after subtracting 648 from 713.
Include the next digit (0) from the dividend after 65, then repeat: 650 / 324

Step 4:
When dividing 650 by 324, we get 2 with a remainder of 2.
Use 2 as the next digit of our solution. 
Result so far: 22.0
Deduct 648 from 650 and we're left with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 324

Moving on to step 5:
When dividing 21 by 324, we get 0 with a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 220.0
Deduct 0 from 21 and we're left with 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 324

Moving on to step 6:
324 goes into 217 0 times with a remainder of 217.
Record the quotient 0 as the next digit in the result. 
Result so far: 2200.0
If we take 0 away from 217, we end up with 217.
Fetch the next digit (9) from the dividend, attach it to 217 and continue: 2179 / 324

On to step 7:
2179 divided by 324 is 6 with a remainder of 235.
Record the quotient 6 as the next digit in the result. 
Result so far: 22006.0
Subtracting 1944 from 2179 leaves us with 235.
Take the next digit (7) from the dividend and append it to 235, then repeat: 2357 / 324

Advancing to step 8:
The number 324 fits into 2357 7 times, leaving a remainder of 89.
Put 7 as the next digit of the answer. 
Result so far: 220067.0
The remainder is 89 after subtracting 2268 from 2357.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Moving on to step 9:
890 divided by 324 is 2 with a remainder of 242.
The number 2 becomes the next digit in our result. 
Result so far: 220067.2
Deduct 648 from 890 and we're left with 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Step 10:
When dividing 2420 by 324, we get 7 with a remainder of 152.
Record the quotient 7 as the next digit in the result. 
Result so far: 220067.27
If we subtract 2268 from 2420, we get 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Going ahead to step 11:
When dividing 1520 by 324, we get 4 with a remainder of 224.
Put 4 as the next digit of the answer. 
Result so far: 220067.274
The remainder is 224 after subtracting 1296 from 1520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

On to step 12:
324 goes into 2240 6 times with a remainder of 296.
Record the quotient 6 as the next digit in the result. 
Result so far: 220067.2746
Deduct 1944 from 2240 and we're left with 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Moving on to step 13:
When dividing 2960 by 324, we get 9 with a remainder of 44.
Put 9 as the next digit of the answer. 
Result so far: 220067.27469
If we subtract 2916 from 2960, we 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.

Advancing to step 14:
324 can be fit into 440 1 times, resulting in a remainder of 116.
Record the quotient 1 as the next digit in the result. 
Result so far: 220067.274691
If we take 324 away from 440, we end up with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Let's proceed to step 15:
The number 324 fits into 1160 3 times, leaving a remainder of 188.
Use 3 as the next digit of our solution. 
Result so far: 220067.2746913
If we subtract 972 from 1160, we get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Going ahead to step 16:
When dividing 1880 by 324, we get 5 with a remainder of 260.
Put 5 as the next digit of the answer. 
Result so far: 220067.27469135
If we subtract 1620 from 1880, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The final outcome is 220067.27469135, with a leftover of 2.6e-07.