99271 ÷ 8 = 12408 R7
We're going to perform division on 99271 with 8 as the divisor.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 8

Step 2:
8 goes into 19 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 19 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 8

Step 3:
8 goes into 32 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 124
Subtract 32 from 32 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 8

Step 4:
8 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of of the result. 
Result so far: 1240
Subtract 0 from 7 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 8

Step 5:
8 goes into 71 8 times with a remainder of 7.
Write down 8 as next digit of of the result. 
Result so far: 12408
Subtract 64 from 71 to get 7.

The final result is 12408 with a remainder of 7.