81400436 ÷ 846 
We want to figure out the number of times 81400436 can be divided by 846.

Moving on to step 1:
846 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 846

Moving on to step 2:
The number 846 fits into 81 0 times, leaving a remainder of 81.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 81 after subtracting 0 from 81.
Bring next digit (4) of the dividend behind the 81 and repeat the process: 814 / 846

Let's proceed to step 3:
846 can be fit into 814 0 times, resulting in a remainder of 814.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 814 after subtracting 0 from 814.
Append the next digit (0) from the dividend to 814 and continue with: 8140 / 846

Advancing to step 4:
If we divide 8140 by 846, we get 9 and a remainder of 526.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Deduct 7614 from 8140 and we're left with 526.
Grab the next digit (0) from the dividend, add it to 526, then carry on: 5260 / 846

Advancing to step 5:
5260 divided by 846 is 6 with a remainder of 184.
The number 6 becomes the next digit in our result. 
Result so far: 96.0
If we subtract 5076 from 5260, we get 184.
Append the next digit (4) from the dividend to 184 and continue with: 1844 / 846

On to step 6:
The number 846 fits into 1844 2 times, leaving a remainder of 152.
Record the quotient 2 as the next digit in the result. 
Result so far: 962.0
Deduct 1692 from 1844 and we're left with 152.
Grab the next digit (3) from the dividend, add it to 152, then carry on: 1523 / 846

Going ahead to step 7:
When dividing 1523 by 846, we get 1 with a remainder of 677.
Record the quotient 1 as the next digit in the result. 
Result so far: 9621.0
Deduct 846 from 1523 and we're left with 677.
Grab the next digit (6) from the dividend, add it to 677, then carry on: 6776 / 846

Let's proceed to step 8:
6776 divided by 846 is 8 with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 96218.0
Subtract 6768 from 6776 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
If we divide 80 by 846, we get 0 and a remainder of 80.
The next digit of our result is 0. 
Result so far: 96218.0
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 10:
800 divided by 846 is 0 with a remainder of 800.
The next digit of our result is 0. 
Result so far: 96218.0
Subtracting 0 from 800 leaves us with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

Our division results in 96218.0 with a remaining 0.8.