We're dividing 823450 by 71 
We want to figure out the number of times 823450 can be divided by 71.

On to step 1:
8 divided by 71 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 71

Going ahead to step 2:
71 can be fit into 82 1 times, resulting in a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 71 from 82, we get 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 71

Step 3:
When dividing 113 by 71, we get 1 with a remainder of 42.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
The remainder is 42 after subtracting 71 from 113.
Bring next digit (4) of the dividend behind the 42 and repeat the process: 424 / 71

On to step 4:
71 can be fit into 424 5 times, resulting in a remainder of 69.
Record the quotient 5 as the next digit in the result. 
Result so far: 115.0
If we subtract 355 from 424, we get 69.
Fetch the next digit (5) from the dividend, attach it to 69 and continue: 695 / 71

Advancing to step 5:
When dividing 695 by 71, we get 9 with a remainder of 56.
Use 9 as the next digit of our solution. 
Result so far: 1159.0
The remainder is 56 after subtracting 639 from 695.
Include the next digit (0) from the dividend after 56, then repeat: 560 / 71

Moving on to step 6:
71 goes into 560 7 times with a remainder of 63.
Record the quotient 7 as the next digit in the result. 
Result so far: 11597.0
If we subtract 497 from 560, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Let's proceed to step 7:
630 divided by 71 is 8 with a remainder of 62.
Write down 8 as next digit of the result. 
Result so far: 11597.8
If we take 568 away from 630, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 8:
620 divided by 71 is 8 with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 11597.88
If we subtract 568 from 620, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

After the division, we end up with 11597.88 and a remainder of 0.052.