We look at the division of 106972 by 81 
We want to figure out the number of times 106972 can be divided by 81.

Moving on to step 1:
81 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 81

Going ahead to step 2:
81 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 10 after subtracting 0 from 10.
Include the next digit (6) from the dividend after 10, then repeat: 106 / 81

On to step 3:
81 goes into 106 1 times with a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 81 from 106 and we're left with 25.
Append the next digit (9) from the dividend to 25 and continue with: 259 / 81

Advancing to step 4:
259 divided by 81 is 3 with a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 243 from 259 leaves us with 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 81

On to step 5:
167 divided by 81 is 2 with a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 132.0
If we subtract 162 from 167, we get 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 81

Going ahead to step 6:
52 divided by 81 is 0 with a remainder of 52.
The next digit of our result is 0. 
Result so far: 1320.0
If we take 0 away from 52, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 7:
If we divide 520 by 81, we get 6 and a remainder of 34.
Use 6 as the next digit of our solution. 
Result so far: 1320.6
The remainder is 34 after subtracting 486 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 8:
81 can be fit into 340 4 times, resulting in a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 1320.64
Subtracting 324 from 340 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 9:
81 can be fit into 160 1 times, resulting in a remainder of 79.
Write down 1 as next digit of the result. 
Result so far: 1320.641
If we take 81 away from 160, we end up with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Let's proceed to step 10:
81 goes into 790 9 times with a remainder of 61.
Write down 9 as next digit of the result. 
Result so far: 1320.6419
If we take 729 away from 790, we end up with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

On to step 11:
81 can be fit into 610 7 times, resulting in a remainder of 43.
Write down 7 as next digit of the result. 
Result so far: 1320.64197
If we take 567 away from 610, we end up 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.

Advancing to step 12:
81 can be fit into 430 5 times, resulting in a remainder of 25.
The next digit of our result is 5. 
Result so far: 1320.641975
If we take 405 away from 430, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 13:
81 goes into 250 3 times with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 1320.6419753
The remainder is 7 after subtracting 243 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 14:
When dividing 70 by 81, we get 0 with a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 1320.6419753
If we take 0 away from 70, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 1320.6419753 with a remaining 7e-08.