We look at the division of 284623 by 81 
We want to figure out the number of times 284623 can be divided by 81.

Moving on to step 1:
81 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 81

Advancing to step 2:
When dividing 28 by 81, we get 0 with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Fetch the next digit (4) from the dividend, attach it to 28 and continue: 284 / 81

Let's proceed to step 3:
81 goes into 284 3 times with a remainder of 41.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 41 after subtracting 243 from 284.
Grab the next digit (6) from the dividend, add it to 41, then carry on: 416 / 81

On to step 4:
81 goes into 416 5 times with a remainder of 11.
Put 5 as the next digit of the answer. 
Result so far: 35.0
Deduct 405 from 416 and we're left with 11.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 81

Moving on to step 5:
112 divided by 81 is 1 with a remainder of 31.
The next digit of our result is 1. 
Result so far: 351.0
Deduct 81 from 112 and we're left with 31.
Include the next digit (3) from the dividend after 31, then repeat: 313 / 81

Step 6:
313 divided by 81 is 3 with a remainder of 70.
Put 3 as the next digit of the answer. 
Result so far: 3513.0
Subtract 243 from 313 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 7:
When dividing 700 by 81, we get 8 with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 3513.8
The remainder is 52 after subtracting 648 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 8:
81 goes into 520 6 times with a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 3513.86
If we take 486 away from 520, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 9:
The number 81 fits into 340 4 times, leaving a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 3513.864
Subtract 324 from 340 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 10:
81 goes into 160 1 times with a remainder of 79.
Record the quotient 1 as the next digit in the result. 
Result so far: 3513.8641
If we take 81 away from 160, we end up with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

On to step 11:
The number 81 fits into 790 9 times, leaving a remainder of 61.
Use 9 as the next digit of our solution. 
Result so far: 3513.86419
If we subtract 729 from 790, we get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 12:
81 can be fit into 610 7 times, resulting in a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 3513.864197
Subtract 567 from 610 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 13:
When dividing 430 by 81, we get 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 3513.8641975
If we subtract 405 from 430, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 14:
When dividing 250 by 81, we get 3 with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 3513.86419753
Subtract 243 from 250 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

The final result is 3513.86419753 with a remainder of 7e-09.