We look at the division of 54167 by 81 
We want to figure out the number of times 54167 can be divided by 81.

Moving on to step 1:
When dividing 5 by 81, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 81

Step 2:
The number 81 fits into 54 0 times, leaving a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Bring next digit (1) of the dividend behind the 54 and repeat the process: 541 / 81

Moving on to step 3:
81 can be fit into 541 6 times, resulting in a remainder of 55.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 486 from 541 leaves us with 55.
Take the next digit (6) from the dividend and append it to 55, then repeat: 556 / 81

Step 4:
556 divided by 81 is 6 with a remainder of 70.
The number 6 becomes the next digit in our result. 
Result so far: 66.0
Subtract 486 from 556 to get 70.
Grab the next digit (7) from the dividend, add it to 70, then carry on: 707 / 81

Step 5:
707 divided by 81 is 8 with a remainder of 59.
Write down 8 as next digit of the result. 
Result so far: 668.0
Subtract 648 from 707 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Let's proceed to step 6:
When dividing 590 by 81, we get 7 with a remainder of 23.
Write down 7 as next digit of the result. 
Result so far: 668.7
If we take 567 away from 590, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
If we divide 230 by 81, we get 2 and a remainder of 68.
The next digit of our result is 2. 
Result so far: 668.72
Subtracting 162 from 230 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 8:
The number 81 fits into 680 8 times, leaving a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 668.728
Deduct 648 from 680 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 9:
If we divide 320 by 81, we get 3 and a remainder of 77.
The next digit of our result is 3. 
Result so far: 668.7283
The remainder is 77 after subtracting 243 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Going ahead to step 10:
770 divided by 81 is 9 with a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 668.72839
Deduct 729 from 770 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 11:
81 goes into 410 5 times with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 668.728395
Subtracting 405 from 410 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 12:
When dividing 50 by 81, we get 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 668.728395
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 13:
When dividing 500 by 81, we get 6 with a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 668.72839506
Subtract 486 from 500 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The quotient of the division is 668.72839506, and the remainder is 1.4e-08.