We're dividing 404973 by 81 
We want to divide 404973 by 81.

On to step 1:
If we divide 4 by 81, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 81

Going ahead to step 2:
81 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (4) of the dividend behind the 40 and repeat the process: 404 / 81

Moving on to step 3:
404 divided by 81 is 4 with a remainder of 80.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 324 away from 404, we end up with 80.
Include the next digit (9) from the dividend after 80, then repeat: 809 / 81

On to step 4:
When dividing 809 by 81, we get 9 with a remainder of 80.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Deduct 729 from 809 and we're left with 80.
Grab the next digit (7) from the dividend, add it to 80, then carry on: 807 / 81

On to step 5:
807 divided by 81 is 9 with a remainder of 78.
The number 9 becomes the next digit in our result. 
Result so far: 499.0
Deduct 729 from 807 and we're left with 78.
Bring next digit (3) of the dividend behind the 78 and repeat the process: 783 / 81

Going ahead to step 6:
When dividing 783 by 81, we get 9 with a remainder of 54.
Use 9 as the next digit of our solution. 
Result so far: 4999.0
If we take 729 away from 783, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 7:
81 goes into 540 6 times with a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 4999.6
Deduct 486 from 540 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 8:
The number 81 fits into 540 6 times, leaving a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 4999.66
The remainder is 54 after subtracting 486 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

The quotient of the division is 4999.66, and the remainder is 0.054.