We look at the division of 81678021 by 932 
Our goal is to divide 81678021 by 932.

Going ahead to step 1:
932 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 932

Moving on to step 2:
932 goes into 81 0 times with a remainder of 81.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 81, we end up with 81.
Include the next digit (6) from the dividend after 81, then repeat: 816 / 932

On to step 3:
932 can be fit into 816 0 times, resulting in a remainder of 816.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 816, we get 816.
Take the next digit (7) from the dividend and append it to 816, then repeat: 8167 / 932

Moving on to step 4:
If we divide 8167 by 932, we get 8 and a remainder of 711.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we subtract 7456 from 8167, we get 711.
Include the next digit (8) from the dividend after 711, then repeat: 7118 / 932

Going ahead to step 5:
The number 932 fits into 7118 7 times, leaving a remainder of 594.
Write down 7 as next digit of the result. 
Result so far: 87.0
Subtract 6524 from 7118 to get 594.
Include the next digit (0) from the dividend after 594, then repeat: 5940 / 932

Step 6:
If we divide 5940 by 932, we get 6 and a remainder of 348.
Write down 6 as next digit of the result. 
Result so far: 876.0
If we take 5592 away from 5940, we end up with 348.
Bring next digit (2) of the dividend behind the 348 and repeat the process: 3482 / 932

Going ahead to step 7:
3482 divided by 932 is 3 with a remainder of 686.
Put 3 as the next digit of the answer. 
Result so far: 8763.0
If we take 2796 away from 3482, we end up with 686.
Include the next digit (1) from the dividend after 686, then repeat: 6861 / 932

Moving on to step 8:
If we divide 6861 by 932, we get 7 and a remainder of 337.
The next digit of our result is 7. 
Result so far: 87637.0
Subtract 6524 from 6861 to get 337.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3370, and continue the process.

Advancing to step 9:
The number 932 fits into 3370 3 times, leaving a remainder of 574.
Record the quotient 3 as the next digit in the result. 
Result so far: 87637.3
Deduct 2796 from 3370 and we're left with 574.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5740, and continue the process.

Step 10:
When dividing 5740 by 932, we get 6 with a remainder of 148.
Put 6 as the next digit of the answer. 
Result so far: 87637.36
Subtracting 5592 from 5740 leaves us with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Going ahead to step 11:
If we divide 1480 by 932, we get 1 and a remainder of 548.
The next digit of our result is 1. 
Result so far: 87637.361
The remainder is 548 after subtracting 932 from 1480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5480, and continue the process.

Going ahead to step 12:
If we divide 5480 by 932, we get 5 and a remainder of 820.
Use 5 as the next digit of our solution. 
Result so far: 87637.3615
The remainder is 820 after subtracting 4660 from 5480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

On to step 13:
932 goes into 8200 8 times with a remainder of 744.
Put 8 as the next digit of the answer. 
Result so far: 87637.36158
Deduct 7456 from 8200 and we're left with 744.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7440, and continue the process.

On to step 14:
932 goes into 7440 7 times with a remainder of 916.
The number 7 becomes the next digit in our result. 
Result so far: 87637.361587
Deduct 6524 from 7440 and we're left with 916.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9160, and continue the process.

Advancing to step 15:
932 goes into 9160 9 times with a remainder of 772.
Record the quotient 9 as the next digit in the result. 
Result so far: 87637.3615879
If we subtract 8388 from 9160, we get 772.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7720, and continue the process.

On to step 16:
The number 932 fits into 7720 8 times, leaving a remainder of 264.
Write down 8 as next digit of the result. 
Result so far: 87637.36158798
Deduct 7456 from 7720 and we're left with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

After the division, we end up with 87637.36158798 and a remainder of 2.64e-07.