81324 ÷ 4 = 20331 R0
Alright, let's work through the division of 81324 by 4 step by step.

Step 1:
4 goes into 8 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 8 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 4

Step 2:
4 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 20
Subtract 0 from 1 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 4

Step 3:
4 goes into 13 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 203
Subtract 12 from 13 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 4

Step 4:
4 goes into 12 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 2033
Subtract 12 from 12 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 4

Step 5:
4 goes into 4 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 20331
Subtract 4 from 4 to get 0.

The final result is 20331 with a remainder of 0.