Let's divide 81861 by 2
Our goal is to divide 81861 by 2.

Let's proceed to step 1:
2 goes into 8 4 times with a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 8 away from 8, we end up with 0.
Append the next digit (1) from the dividend to 0 and continue with: 1 / 2

Advancing to step 2:
The number 2 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 40.0
Subtract 0 from 1 to get 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 2

Step 3:
If we divide 18 by 2, we get 9 and a remainder of 0.
The next digit of our result is 9. 
Result so far: 409.0
If we take 18 away from 18, we end up with 0.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 2

Moving on to step 4:
2 goes into 6 3 times with a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 4093.0
If we subtract 6 from 6, we get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 2

Moving on to step 5:
If we divide 1 by 2, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 40930.0
If we take 0 away from 1, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 6:
2 can be fit into 10 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 40930.5
Subtracting 10 from 10 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
The number 2 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 40930.5
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
2 can be fit into 0 0 times, resulting in a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 40930.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 40930.5 and a remainder of 0.0.