38161294 ÷ 81 
We want to figure out the number of times 38161294 can be divided by 81.

Let's proceed to step 1:
When dividing 3 by 81, we get 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 81

Advancing to step 2:
81 goes into 38 0 times with a remainder of 38.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Append the next digit (1) from the dividend to 38 and continue with: 381 / 81

Moving on to step 3:
When dividing 381 by 81, we get 4 with a remainder of 57.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 324 from 381 to get 57.
Include the next digit (6) from the dividend after 57, then repeat: 576 / 81

Advancing to step 4:
81 goes into 576 7 times with a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 47.0
If we take 567 away from 576, we end up with 9.
Include the next digit (1) from the dividend after 9, then repeat: 91 / 81

Advancing to step 5:
81 goes into 91 1 times with a remainder of 10.
The next digit of our result is 1. 
Result so far: 471.0
If we subtract 81 from 91, we get 10.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 81

Step 6:
81 can be fit into 102 1 times, resulting in a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 4711.0
If we take 81 away from 102, we end up with 21.
Take the next digit (9) from the dividend and append it to 21, then repeat: 219 / 81

On to step 7:
The number 81 fits into 219 2 times, leaving a remainder of 57.
Write down 2 as next digit of the result. 
Result so far: 47112.0
Subtract 162 from 219 to get 57.
Fetch the next digit (4) from the dividend, attach it to 57 and continue: 574 / 81

Let's proceed to step 8:
81 can be fit into 574 7 times, resulting in a remainder of 7.
Write down 7 as next digit of the result. 
Result so far: 471127.0
Subtract 567 from 574 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 9:
81 goes into 70 0 times with a remainder of 70.
The number 0 becomes the next digit in our result. 
Result so far: 471127.0
If we take 0 away from 70, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 10:
81 goes into 700 8 times with a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 471127.08
Subtract 648 from 700 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 11:
81 can be fit into 520 6 times, resulting in a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 471127.086
If we take 486 away from 520, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 12:
81 goes into 340 4 times with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 471127.0864
If we take 324 away from 340, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 13:
If we divide 160 by 81, we get 1 and a remainder of 79.
Use 1 as the next digit of our solution. 
Result so far: 471127.08641
If we subtract 81 from 160, we get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Advancing to step 14:
81 can be fit into 790 9 times, resulting in a remainder of 61.
Write down 9 as next digit of the result. 
Result so far: 471127.086419
If we take 729 away from 790, we end up with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 15:
When dividing 610 by 81, we get 7 with a remainder of 43.
Use 7 as the next digit of our solution. 
Result so far: 471127.0864197
Deduct 567 from 610 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Step 16:
81 can be fit into 430 5 times, resulting in a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 471127.08641975
Subtracting 405 from 430 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

After the division, we end up with 471127.08641975 and a remainder of 2.5e-08.