We're dividing 81228097 by 342 
We want to figure out the number of times 81228097 can be divided by 342.

Advancing to step 1:
When dividing 8 by 342, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 342

Moving on to step 2:
342 can be fit into 81 0 times, resulting in a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 81 to get 81.
Bring next digit (2) of the dividend behind the 81 and repeat the process: 812 / 342

On to step 3:
812 divided by 342 is 2 with a remainder of 128.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 684 from 812 to get 128.
Bring next digit (2) of the dividend behind the 128 and repeat the process: 1282 / 342

On to step 4:
If we divide 1282 by 342, we get 3 and a remainder of 256.
Put 3 as the next digit of the answer. 
Result so far: 23.0
Deduct 1026 from 1282 and we're left with 256.
Append the next digit (8) from the dividend to 256 and continue with: 2568 / 342

On to step 5:
If we divide 2568 by 342, we get 7 and a remainder of 174.
The next digit of our result is 7. 
Result so far: 237.0
Subtracting 2394 from 2568 leaves us with 174.
Bring next digit (0) of the dividend behind the 174 and repeat the process: 1740 / 342

Moving on to step 6:
When dividing 1740 by 342, we get 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 2375.0
Deduct 1710 from 1740 and we're left with 30.
Take the next digit (9) from the dividend and append it to 30, then repeat: 309 / 342

On to step 7:
The number 342 fits into 309 0 times, leaving a remainder of 309.
Write down 0 as next digit of the result. 
Result so far: 23750.0
The remainder is 309 after subtracting 0 from 309.
Append the next digit (7) from the dividend to 309 and continue with: 3097 / 342

Moving on to step 8:
When dividing 3097 by 342, we get 9 with a remainder of 19.
Record the quotient 9 as the next digit in the result. 
Result so far: 237509.0
If we subtract 3078 from 3097, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 9:
When dividing 190 by 342, we get 0 with a remainder of 190.
Write down 0 as next digit of the result. 
Result so far: 237509.0
The remainder is 190 after subtracting 0 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Moving on to step 10:
When dividing 1900 by 342, we get 5 with a remainder of 190.
Put 5 as the next digit of the answer. 
Result so far: 237509.05
Deduct 1710 from 1900 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 11:
1900 divided by 342 is 5 with a remainder of 190.
Use 5 as the next digit of our solution. 
Result so far: 237509.055
If we subtract 1710 from 1900, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

The quotient of the division is 237509.055, and the remainder is 0.019.