We're dividing 54821 by 71 
We want to figure out the number of times 54821 can be divided by 71.

Step 1:
71 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 71

Moving on to step 2:
71 can be fit into 54 0 times, resulting in a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Grab the next digit (8) from the dividend, add it to 54, then carry on: 548 / 71

Step 3:
548 divided by 71 is 7 with a remainder of 51.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtract 497 from 548 to get 51.
Fetch the next digit (2) from the dividend, attach it to 51 and continue: 512 / 71

Step 4:
71 can be fit into 512 7 times, resulting in a remainder of 15.
Write down 7 as next digit of the result. 
Result so far: 77.0
Subtract 497 from 512 to get 15.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 71

Step 5:
If we divide 151 by 71, we get 2 and a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 772.0
Deduct 142 from 151 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 6:
When dividing 90 by 71, we get 1 with a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 772.1
Deduct 71 from 90 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 7:
When dividing 190 by 71, we get 2 with a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 772.12
Subtracting 142 from 190 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 8:
If we divide 480 by 71, we get 6 and a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 772.126
Deduct 426 from 480 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 9:
If we divide 540 by 71, we get 7 and a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 772.1267
Subtracting 497 from 540 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 10:
71 goes into 430 6 times with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 772.12676
Subtracting 426 from 430 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 11:
The number 71 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 772.12676
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 12:
The number 71 fits into 400 5 times, leaving a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 772.1267605
If we subtract 355 from 400, 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.

Moving on to step 13:
The number 71 fits into 450 6 times, leaving a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 772.12676056
Subtract 426 from 450 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 772.12676056 and a remainder of 2.4e-08.