81437540 ÷ 478 
We're looking to find how many times 478 goes into 81437540.

On to step 1:
The number 478 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 478

Going ahead to step 2:
When dividing 81 by 478, we get 0 with a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 81, we end up with 81.
Include the next digit (4) from the dividend after 81, then repeat: 814 / 478

Going ahead to step 3:
478 can be fit into 814 1 times, resulting in a remainder of 336.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 336 after subtracting 478 from 814.
Fetch the next digit (3) from the dividend, attach it to 336 and continue: 3363 / 478

Moving on to step 4:
If we divide 3363 by 478, we get 7 and a remainder of 17.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 3346 from 3363 leaves us with 17.
Take the next digit (7) from the dividend and append it to 17, then repeat: 177 / 478

On to step 5:
177 divided by 478 is 0 with a remainder of 177.
Record the quotient 0 as the next digit in the result. 
Result so far: 170.0
Deduct 0 from 177 and we're left with 177.
Append the next digit (5) from the dividend to 177 and continue with: 1775 / 478

Let's proceed to step 6:
If we divide 1775 by 478, we get 3 and a remainder of 341.
Write down 3 as next digit of the result. 
Result so far: 1703.0
Deduct 1434 from 1775 and we're left with 341.
Take the next digit (4) from the dividend and append it to 341, then repeat: 3414 / 478

Advancing to step 7:
3414 divided by 478 is 7 with a remainder of 68.
Record the quotient 7 as the next digit in the result. 
Result so far: 17037.0
If we take 3346 away from 3414, we end up with 68.
Bring next digit (0) of the dividend behind the 68 and repeat the process: 680 / 478

Going ahead to step 8:
478 goes into 680 1 times with a remainder of 202.
Use 1 as the next digit of our solution. 
Result so far: 170371.0
The remainder is 202 after subtracting 478 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Advancing to step 9:
The number 478 fits into 2020 4 times, leaving a remainder of 108.
Record the quotient 4 as the next digit in the result. 
Result so far: 170371.4
Deduct 1912 from 2020 and we're left with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 10:
1080 divided by 478 is 2 with a remainder of 124.
Write down 2 as next digit of the result. 
Result so far: 170371.42
If we subtract 956 from 1080, we get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Step 11:
478 goes into 1240 2 times with a remainder of 284.
Put 2 as the next digit of the answer. 
Result so far: 170371.422
If we take 956 away from 1240, we end up with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

The quotient of the division is 170371.422, and the remainder is 0.0284.