We're dividing 81962978 by 851 
We want to divide 81962978 by 851.

On to step 1:
If we divide 8 by 851, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 851

On to step 2:
851 can be fit into 81 0 times, resulting in a remainder of 81.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 81 after subtracting 0 from 81.
Bring next digit (9) of the dividend behind the 81 and repeat the process: 819 / 851

Step 3:
If we divide 819 by 851, we get 0 and a remainder of 819.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 819 after subtracting 0 from 819.
Grab the next digit (6) from the dividend, add it to 819, then carry on: 8196 / 851

Advancing to step 4:
When dividing 8196 by 851, we get 9 with a remainder of 537.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we subtract 7659 from 8196, we get 537.
Take the next digit (2) from the dividend and append it to 537, then repeat: 5372 / 851

On to step 5:
5372 divided by 851 is 6 with a remainder of 266.
Write down 6 as next digit of the result. 
Result so far: 96.0
If we subtract 5106 from 5372, we get 266.
Grab the next digit (9) from the dividend, add it to 266, then carry on: 2669 / 851

Step 6:
851 can be fit into 2669 3 times, resulting in a remainder of 116.
Write down 3 as next digit of the result. 
Result so far: 963.0
Subtracting 2553 from 2669 leaves us with 116.
Grab the next digit (7) from the dividend, add it to 116, then carry on: 1167 / 851

Step 7:
The number 851 fits into 1167 1 times, leaving a remainder of 316.
Use 1 as the next digit of our solution. 
Result so far: 9631.0
Subtract 851 from 1167 to get 316.
Bring next digit (8) of the dividend behind the 316 and repeat the process: 3168 / 851

Step 8:
851 goes into 3168 3 times with a remainder of 615.
Put 3 as the next digit of the answer. 
Result so far: 96313.0
If we take 2553 away from 3168, we end up with 615.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6150, and continue the process.

Moving on to step 9:
If we divide 6150 by 851, we get 7 and a remainder of 193.
The number 7 becomes the next digit in our result. 
Result so far: 96313.7
If we take 5957 away from 6150, we end up with 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Going ahead to step 10:
1930 divided by 851 is 2 with a remainder of 228.
Record the quotient 2 as the next digit in the result. 
Result so far: 96313.72
The remainder is 228 after subtracting 1702 from 1930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Let's proceed to step 11:
The number 851 fits into 2280 2 times, leaving a remainder of 578.
The number 2 becomes the next digit in our result. 
Result so far: 96313.722
Subtracting 1702 from 2280 leaves us with 578.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5780, and continue the process.

The quotient of the division is 96313.722, and the remainder is 0.0578.