81306 ÷ 8 = 10163 R2
We're going to perform division on 81306 with 8 as the divisor.

Step 1:
8 goes into 8 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 8 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 8

Step 2:
8 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 1 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 8

Step 3:
8 goes into 13 1 times with a remainder of 5.
Write down 1 as next digit of of the result. 
Result so far: 101
Subtract 8 from 13 to get 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 8

Step 4:
8 goes into 50 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 1016
Subtract 48 from 50 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 8

Step 5:
8 goes into 26 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 10163
Subtract 24 from 26 to get 2.

The final result is 10163 with a remainder of 2.