We look at the division of 81861293 by 928 
We're looking to find how many times 928 goes into 81861293.

Step 1:
928 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 928

Step 2:
928 goes into 81 0 times with a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 81, we end up with 81.
Include the next digit (8) from the dividend after 81, then repeat: 818 / 928

Going ahead to step 3:
The number 928 fits into 818 0 times, leaving a remainder of 818.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 818 leaves us with 818.
Take the next digit (6) from the dividend and append it to 818, then repeat: 8186 / 928

Step 4:
928 can be fit into 8186 8 times, resulting in a remainder of 762.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 7424 from 8186 and we're left with 762.
Take the next digit (1) from the dividend and append it to 762, then repeat: 7621 / 928

Going ahead to step 5:
When dividing 7621 by 928, we get 8 with a remainder of 197.
The next digit of our result is 8. 
Result so far: 88.0
If we subtract 7424 from 7621, we get 197.
Take the next digit (2) from the dividend and append it to 197, then repeat: 1972 / 928

Let's proceed to step 6:
1972 divided by 928 is 2 with a remainder of 116.
Use 2 as the next digit of our solution. 
Result so far: 882.0
If we take 1856 away from 1972, we end up with 116.
Bring next digit (9) of the dividend behind the 116 and repeat the process: 1169 / 928

Let's proceed to step 7:
The number 928 fits into 1169 1 times, leaving a remainder of 241.
Write down 1 as next digit of the result. 
Result so far: 8821.0
Subtracting 928 from 1169 leaves us with 241.
Include the next digit (3) from the dividend after 241, then repeat: 2413 / 928

Advancing to step 8:
The number 928 fits into 2413 2 times, leaving a remainder of 557.
Use 2 as the next digit of our solution. 
Result so far: 88212.0
The remainder is 557 after subtracting 1856 from 2413.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5570, and continue the process.

Going ahead to step 9:
If we divide 5570 by 928, we get 6 and a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 88212.6
Subtract 5568 from 5570 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 10:
928 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 88212.6
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
928 can be fit into 200 0 times, resulting in a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 88212.6
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Our division results in 88212.6 with a remaining 0.02.