65271139 ÷ 209 
We want to divide 65271139 by 209.

Let's proceed to step 1:
209 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (5) from the dividend, attach it to 6 and continue: 65 / 209

Step 2:
The number 209 fits into 65 0 times, leaving a remainder of 65.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 65 and we're left with 65.
Take the next digit (2) from the dividend and append it to 65, then repeat: 652 / 209

On to step 3:
If we divide 652 by 209, we get 3 and a remainder of 25.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 627 from 652 leaves us with 25.
Grab the next digit (7) from the dividend, add it to 25, then carry on: 257 / 209

Going ahead to step 4:
The number 209 fits into 257 1 times, leaving a remainder of 48.
The next digit of our result is 1. 
Result so far: 31.0
If we subtract 209 from 257, we get 48.
Bring next digit (1) of the dividend behind the 48 and repeat the process: 481 / 209

Moving on to step 5:
481 divided by 209 is 2 with a remainder of 63.
Put 2 as the next digit of the answer. 
Result so far: 312.0
If we subtract 418 from 481, we get 63.
Bring next digit (1) of the dividend behind the 63 and repeat the process: 631 / 209

Step 6:
The number 209 fits into 631 3 times, leaving a remainder of 4.
The number 3 becomes the next digit in our result. 
Result so far: 3123.0
The remainder is 4 after subtracting 627 from 631.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 209

Advancing to step 7:
43 divided by 209 is 0 with a remainder of 43.
Write down 0 as next digit of the result. 
Result so far: 31230.0
Subtract 0 from 43 to get 43.
Include the next digit (9) from the dividend after 43, then repeat: 439 / 209

Moving on to step 8:
439 divided by 209 is 2 with a remainder of 21.
Record the quotient 2 as the next digit in the result. 
Result so far: 312302.0
Deduct 418 from 439 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 9:
The number 209 fits into 210 1 times, leaving a remainder of 1.
Put 1 as the next digit of the answer. 
Result so far: 312302.1
Deduct 209 from 210 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 10:
209 can be fit into 10 0 times, resulting in a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 312302.1
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 11:
100 divided by 209 is 0 with a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 312302.1
If we take 0 away from 100, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 312302.1 with a remainder of 0.01.