We look at the division of 81947855 by 271 
We want to figure out the number of times 81947855 can be divided by 271.

On to step 1:
The number 271 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 271

Advancing to step 2:
If we divide 81 by 271, we get 0 and a remainder of 81.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 81 and we're left with 81.
Grab the next digit (9) from the dividend, add it to 81, then carry on: 819 / 271

Going ahead to step 3:
If we divide 819 by 271, we get 3 and a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 813 from 819 leaves us with 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 271

Going ahead to step 4:
271 goes into 64 0 times with a remainder of 64.
Use 0 as the next digit of our solution. 
Result so far: 30.0
Subtract 0 from 64 to get 64.
Take the next digit (7) from the dividend and append it to 64, then repeat: 647 / 271

Step 5:
When dividing 647 by 271, we get 2 with a remainder of 105.
The next digit of our result is 2. 
Result so far: 302.0
If we subtract 542 from 647, we get 105.
Take the next digit (8) from the dividend and append it to 105, then repeat: 1058 / 271

Advancing to step 6:
271 goes into 1058 3 times with a remainder of 245.
Put 3 as the next digit of the answer. 
Result so far: 3023.0
If we subtract 813 from 1058, we get 245.
Take the next digit (5) from the dividend and append it to 245, then repeat: 2455 / 271

Let's proceed to step 7:
271 goes into 2455 9 times with a remainder of 16.
The number 9 becomes the next digit in our result. 
Result so far: 30239.0
If we subtract 2439 from 2455, we get 16.
Bring next digit (5) of the dividend behind the 16 and repeat the process: 165 / 271

Let's proceed to step 8:
271 goes into 165 0 times with a remainder of 165.
The next digit of our result is 0. 
Result so far: 302390.0
Subtract 0 from 165 to get 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Step 9:
271 goes into 1650 6 times with a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 302390.6
If we subtract 1626 from 1650, we 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.

Advancing to step 10:
240 divided by 271 is 0 with a remainder of 240.
Use 0 as the next digit of our solution. 
Result so far: 302390.6
If we take 0 away from 240, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 11:
If we divide 2400 by 271, we get 8 and a remainder of 232.
The next digit of our result is 8. 
Result so far: 302390.608
Deduct 2168 from 2400 and we're left with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Advancing to step 12:
2320 divided by 271 is 8 with a remainder of 152.
Put 8 as the next digit of the answer. 
Result so far: 302390.6088
Subtracting 2168 from 2320 leaves us with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

The final result is 302390.6088 with a remainder of 0.00152.