We look at the division of 81264592 by 400 
Let's see how many times 400 fits into 81264592.

On to step 1:
The number 400 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 400

Going ahead to step 2:
When dividing 81 by 400, we get 0 with a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 81 and we're left with 81.
Take the next digit (2) from the dividend and append it to 81, then repeat: 812 / 400

On to step 3:
If we divide 812 by 400, we get 2 and a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 800 from 812 and we're left with 12.
Grab the next digit (6) from the dividend, add it to 12, then carry on: 126 / 400

Step 4:
400 goes into 126 0 times with a remainder of 126.
Put 0 as the next digit of the answer. 
Result so far: 20.0
If we subtract 0 from 126, we get 126.
Append the next digit (4) from the dividend to 126 and continue with: 1264 / 400

Advancing to step 5:
1264 divided by 400 is 3 with a remainder of 64.
Put 3 as the next digit of the answer. 
Result so far: 203.0
The remainder is 64 after subtracting 1200 from 1264.
Include the next digit (5) from the dividend after 64, then repeat: 645 / 400

Let's proceed to step 6:
400 goes into 645 1 times with a remainder of 245.
The next digit of our result is 1. 
Result so far: 2031.0
The remainder is 245 after subtracting 400 from 645.
Grab the next digit (9) from the dividend, add it to 245, then carry on: 2459 / 400

Step 7:
400 can be fit into 2459 6 times, resulting in a remainder of 59.
Write down 6 as next digit of the result. 
Result so far: 20316.0
If we take 2400 away from 2459, we end up with 59.
Take the next digit (2) from the dividend and append it to 59, then repeat: 592 / 400

On to step 8:
When dividing 592 by 400, we get 1 with a remainder of 192.
The next digit of our result is 1. 
Result so far: 203161.0
If we subtract 400 from 592, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Let's proceed to step 9:
The number 400 fits into 1920 4 times, leaving a remainder of 320.
Write down 4 as next digit of the result. 
Result so far: 203161.4
If we take 1600 away from 1920, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 10:
400 goes into 3200 8 times with a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 203161.48
Deduct 3200 from 3200 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
If we divide 0 by 400, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 203161.48
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
0 divided by 400 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 203161.48
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 203161.48 with a remaining 0.0.