We look at the division of 243426 by 81 
Our goal is to divide 243426 by 81.

Going ahead to step 1:
81 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 81

Let's proceed to step 2:
81 goes into 24 0 times with a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 24 leaves us with 24.
Grab the next digit (3) from the dividend, add it to 24, then carry on: 243 / 81

Going ahead to step 3:
81 goes into 243 3 times with a remainder of 0.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 0 after subtracting 243 from 243.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 81

Advancing to step 4:
When dividing 4 by 81, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 30.0
If we take 0 away from 4, we end up with 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 81

Moving on to step 5:
The number 81 fits into 42 0 times, leaving a remainder of 42.
Record the quotient 0 as the next digit in the result. 
Result so far: 300.0
Subtract 0 from 42 to get 42.
Bring next digit (6) of the dividend behind the 42 and repeat the process: 426 / 81

On to step 6:
When dividing 426 by 81, we get 5 with a remainder of 21.
The number 5 becomes the next digit in our result. 
Result so far: 3005.0
Subtracting 405 from 426 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
81 can be fit into 210 2 times, resulting in a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 3005.2
Subtracting 162 from 210 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 8:
When dividing 480 by 81, we get 5 with a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 3005.25
Deduct 405 from 480 and we're left with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

On to step 9:
The number 81 fits into 750 9 times, leaving a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 3005.259
If we take 729 away from 750, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 10:
81 goes into 210 2 times with a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 3005.2592
Subtract 162 from 210 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 11:
The number 81 fits into 480 5 times, leaving a remainder of 75.
Put 5 as the next digit of the answer. 
Result so far: 3005.25925
The remainder is 75 after subtracting 405 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Moving on to step 12:
81 can be fit into 750 9 times, resulting in a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 3005.259259
If we subtract 729 from 750, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 13:
210 divided by 81 is 2 with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 3005.2592592
Subtract 162 from 210 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 14:
The number 81 fits into 480 5 times, leaving a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 3005.25925925
If we take 405 away from 480, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

After the division, we end up with 3005.25925925 and a remainder of 7.5e-08.