We look at the division of 324231 by 71 
We want to figure out the number of times 324231 can be divided by 71.

On to step 1:
The number 71 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 71

Moving on to step 2:
71 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 71

Advancing to step 3:
71 goes into 324 4 times with a remainder of 40.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 284 from 324, we get 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 71

Advancing to step 4:
If we divide 402 by 71, we get 5 and a remainder of 47.
Use 5 as the next digit of our solution. 
Result so far: 45.0
Deduct 355 from 402 and we're left with 47.
Bring next digit (3) of the dividend behind the 47 and repeat the process: 473 / 71

Let's proceed to step 5:
When dividing 473 by 71, we get 6 with a remainder of 47.
Write down 6 as next digit of the result. 
Result so far: 456.0
Deduct 426 from 473 and we're left with 47.
Bring next digit (1) of the dividend behind the 47 and repeat the process: 471 / 71

Advancing to step 6:
When dividing 471 by 71, we get 6 with a remainder of 45.
The next digit of our result is 6. 
Result so far: 4566.0
If we subtract 426 from 471, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 7:
450 divided by 71 is 6 with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 4566.6
Deduct 426 from 450 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 8:
If we divide 240 by 71, we get 3 and a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 4566.63
Deduct 213 from 240 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 9:
71 goes into 270 3 times with a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 4566.633
If we take 213 away from 270, we end up with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

In conclusion, the division gives 4566.633 with a balance of 0.0057.