We look at the division of 301971 by 81 
Let's see how many times 81 fits into 301971.

Moving on to step 1:
81 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 81

Let's proceed to step 2:
30 divided by 81 is 0 with a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 30 leaves us with 30.
Append the next digit (1) from the dividend to 30 and continue with: 301 / 81

Let's proceed to step 3:
301 divided by 81 is 3 with a remainder of 58.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 243 from 301, we get 58.
Bring next digit (9) of the dividend behind the 58 and repeat the process: 589 / 81

Moving on to step 4:
If we divide 589 by 81, we get 7 and a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
The remainder is 22 after subtracting 567 from 589.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 81

Going ahead to step 5:
227 divided by 81 is 2 with a remainder of 65.
The number 2 becomes the next digit in our result. 
Result so far: 372.0
The remainder is 65 after subtracting 162 from 227.
Include the next digit (1) from the dividend after 65, then repeat: 651 / 81

Let's proceed to step 6:
651 divided by 81 is 8 with a remainder of 3.
Record the quotient 8 as the next digit in the result. 
Result so far: 3728.0
The remainder is 3 after subtracting 648 from 651.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
If we divide 30 by 81, we get 0 and a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 3728.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
81 goes into 300 3 times with a remainder of 57.
The next digit of our result is 3. 
Result so far: 3728.03
Deduct 243 from 300 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Moving on to step 9:
81 goes into 570 7 times with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 3728.037
If we subtract 567 from 570, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 10:
The number 81 fits into 30 0 times, leaving a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 3728.037
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 11:
If we divide 300 by 81, we get 3 and a remainder of 57.
The number 3 becomes the next digit in our result. 
Result so far: 3728.03703
Subtracting 243 from 300 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 12:
570 divided by 81 is 7 with a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 3728.037037
Subtracting 567 from 570 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 13:
When dividing 30 by 81, we get 0 with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 3728.037037
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 14:
300 divided by 81 is 3 with a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 3728.03703703
Subtracting 243 from 300 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Our division results in 3728.03703703 with a remaining 5.7e-08.