We look at the division of 81138040 by 736 
Let's see how many times 736 fits into 81138040.

On to step 1:
8 divided by 736 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 736

Let's proceed to step 2:
736 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
Deduct 0 from 81 and we're left with 81.
Grab the next digit (1) from the dividend, add it to 81, then carry on: 811 / 736

Moving on to step 3:
736 can be fit into 811 1 times, resulting in a remainder of 75.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 75 after subtracting 736 from 811.
Fetch the next digit (3) from the dividend, attach it to 75 and continue: 753 / 736

Let's proceed to step 4:
736 goes into 753 1 times with a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
The remainder is 17 after subtracting 736 from 753.
Include the next digit (8) from the dividend after 17, then repeat: 178 / 736

Going ahead to step 5:
The number 736 fits into 178 0 times, leaving a remainder of 178.
Use 0 as the next digit of our solution. 
Result so far: 110.0
Deduct 0 from 178 and we're left with 178.
Grab the next digit (0) from the dividend, add it to 178, then carry on: 1780 / 736

On to step 6:
If we divide 1780 by 736, we get 2 and a remainder of 308.
Use 2 as the next digit of our solution. 
Result so far: 1102.0
Subtract 1472 from 1780 to get 308.
Grab the next digit (4) from the dividend, add it to 308, then carry on: 3084 / 736

Moving on to step 7:
When dividing 3084 by 736, we get 4 with a remainder of 140.
Write down 4 as next digit of the result. 
Result so far: 11024.0
Deduct 2944 from 3084 and we're left with 140.
Include the next digit (0) from the dividend after 140, then repeat: 1400 / 736

Moving on to step 8:
736 can be fit into 1400 1 times, resulting in a remainder of 664.
Record the quotient 1 as the next digit in the result. 
Result so far: 110241.0
If we subtract 736 from 1400, we get 664.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6640, and continue the process.

Step 9:
When dividing 6640 by 736, we get 9 with a remainder of 16.
The number 9 becomes the next digit in our result. 
Result so far: 110241.9
Subtract 6624 from 6640 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 10:
736 can be fit into 160 0 times, resulting in a remainder of 160.
Use 0 as the next digit of our solution. 
Result so far: 110241.9
If we take 0 away from 160, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 11:
If we divide 1600 by 736, we get 2 and a remainder of 128.
Write down 2 as next digit of the result. 
Result so far: 110241.902
If we take 1472 away from 1600, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Going ahead to step 12:
736 goes into 1280 1 times with a remainder of 544.
Use 1 as the next digit of our solution. 
Result so far: 110241.9021
If we subtract 736 from 1280, we get 544.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5440, and continue the process.

Advancing to step 13:
736 goes into 5440 7 times with a remainder of 288.
Record the quotient 7 as the next digit in the result. 
Result so far: 110241.90217
If we take 5152 away from 5440, we end up with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Advancing to step 14:
2880 divided by 736 is 3 with a remainder of 672.
The next digit of our result is 3. 
Result so far: 110241.902173
If we take 2208 away from 2880, we end up with 672.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6720, and continue the process.

Let's proceed to step 15:
The number 736 fits into 6720 9 times, leaving a remainder of 96.
Write down 9 as next digit of the result. 
Result so far: 110241.9021739
If we take 6624 away from 6720, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Moving on to step 16:
736 goes into 960 1 times with a remainder of 224.
The number 1 becomes the next digit in our result. 
Result so far: 110241.90217391
If we subtract 736 from 960, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

In conclusion, the division gives 110241.90217391 with a balance of 2.24e-07.