We look at the division of 243481 by 81 
Let's see how many times 81 fits into 243481.

On to step 1:
81 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (4) from the dividend and append it to 2, then repeat: 24 / 81

Let's proceed to step 2:
24 divided by 81 is 0 with a remainder of 24.
Write down 0 as next digit of the 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

On to step 3:
243 divided by 81 is 3 with a remainder of 0.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 243 from 243 and we're left with 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 81

Going ahead to step 4:
81 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 30.0
If we subtract 0 from 4, we get 4.
Grab the next digit (8) from the dividend, add it to 4, then carry on: 48 / 81

On to step 5:
81 can be fit into 48 0 times, resulting in a remainder of 48.
Use 0 as the next digit of our solution. 
Result so far: 300.0
Deduct 0 from 48 and we're left with 48.
Include the next digit (1) from the dividend after 48, then repeat: 481 / 81

On to step 6:
81 can be fit into 481 5 times, resulting in a remainder of 76.
Put 5 as the next digit of the answer. 
Result so far: 3005.0
Deduct 405 from 481 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 7:
The number 81 fits into 760 9 times, leaving a remainder of 31.
The next digit of our result is 9. 
Result so far: 3005.9
Deduct 729 from 760 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 8:
The number 81 fits into 310 3 times, leaving a remainder of 67.
The number 3 becomes the next digit in our result. 
Result so far: 3005.93
If we take 243 away from 310, we end up with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Advancing to step 9:
If we divide 670 by 81, we get 8 and a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 3005.938
Subtract 648 from 670 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 10:
81 can be fit into 220 2 times, resulting in a remainder of 58.
Use 2 as the next digit of our solution. 
Result so far: 3005.9382
Subtract 162 from 220 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 11:
When dividing 580 by 81, we get 7 with a remainder of 13.
The next digit of our result is 7. 
Result so far: 3005.93827
If we take 567 away from 580, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 12:
81 goes into 130 1 times with a remainder of 49.
Put 1 as the next digit of the answer. 
Result so far: 3005.938271
Subtracting 81 from 130 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Let's proceed to step 13:
81 can be fit into 490 6 times, resulting in a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 3005.9382716
If we subtract 486 from 490, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 14:
81 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3005.9382716
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 3005.9382716 with a remaining 4e-08.