81928971 divided by 172 
We're looking to find how many times 172 goes into 81928971.

Advancing to step 1:
When dividing 8 by 172, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 172

Step 2:
172 can be fit into 81 0 times, resulting in a remainder of 81.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 81 after subtracting 0 from 81.
Include the next digit (9) from the dividend after 81, then repeat: 819 / 172

Let's proceed to step 3:
172 goes into 819 4 times with a remainder of 131.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 688 from 819 to get 131.
Take the next digit (2) from the dividend and append it to 131, then repeat: 1312 / 172

Let's proceed to step 4:
172 goes into 1312 7 times with a remainder of 108.
Put 7 as the next digit of the answer. 
Result so far: 47.0
If we subtract 1204 from 1312, we get 108.
Grab the next digit (8) from the dividend, add it to 108, then carry on: 1088 / 172

Step 5:
1088 divided by 172 is 6 with a remainder of 56.
The number 6 becomes the next digit in our result. 
Result so far: 476.0
If we subtract 1032 from 1088, we get 56.
Bring next digit (9) of the dividend behind the 56 and repeat the process: 569 / 172

Step 6:
If we divide 569 by 172, we get 3 and a remainder of 53.
Record the quotient 3 as the next digit in the result. 
Result so far: 4763.0
Deduct 516 from 569 and we're left with 53.
Take the next digit (7) from the dividend and append it to 53, then repeat: 537 / 172

Moving on to step 7:
If we divide 537 by 172, we get 3 and a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 47633.0
The remainder is 21 after subtracting 516 from 537.
Bring next digit (1) of the dividend behind the 21 and repeat the process: 211 / 172

On to step 8:
172 can be fit into 211 1 times, resulting in a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 476331.0
Subtract 172 from 211 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 9:
The number 172 fits into 390 2 times, leaving a remainder of 46.
The number 2 becomes the next digit in our result. 
Result so far: 476331.2
Deduct 344 from 390 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 10:
When dividing 460 by 172, we get 2 with a remainder of 116.
Write down 2 as next digit of the result. 
Result so far: 476331.22
Subtracting 344 from 460 leaves us with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

The final result is 476331.22 with a remainder of 0.116.