We look at the division of 81320462 by 867 
We want to figure out the number of times 81320462 can be divided by 867.

On to step 1:
8 divided by 867 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 867

Let's proceed to step 2:
The number 867 fits into 81 0 times, leaving a remainder of 81.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 81, we get 81.
Bring next digit (3) of the dividend behind the 81 and repeat the process: 813 / 867

Advancing to step 3:
867 can be fit into 813 0 times, resulting in a remainder of 813.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 813 and we're left with 813.
Include the next digit (2) from the dividend after 813, then repeat: 8132 / 867

Advancing to step 4:
The number 867 fits into 8132 9 times, leaving a remainder of 329.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
The remainder is 329 after subtracting 7803 from 8132.
Include the next digit (0) from the dividend after 329, then repeat: 3290 / 867

Moving on to step 5:
867 can be fit into 3290 3 times, resulting in a remainder of 689.
Write down 3 as next digit of the result. 
Result so far: 93.0
The remainder is 689 after subtracting 2601 from 3290.
Fetch the next digit (4) from the dividend, attach it to 689 and continue: 6894 / 867

On to step 6:
6894 divided by 867 is 7 with a remainder of 825.
Record the quotient 7 as the next digit in the result. 
Result so far: 937.0
If we subtract 6069 from 6894, we get 825.
Bring next digit (6) of the dividend behind the 825 and repeat the process: 8256 / 867

Going ahead to step 7:
When dividing 8256 by 867, we get 9 with a remainder of 453.
The number 9 becomes the next digit in our result. 
Result so far: 9379.0
Deduct 7803 from 8256 and we're left with 453.
Include the next digit (2) from the dividend after 453, then repeat: 4532 / 867

Step 8:
When dividing 4532 by 867, we get 5 with a remainder of 197.
Write down 5 as next digit of the result. 
Result so far: 93795.0
If we subtract 4335 from 4532, we get 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Step 9:
1970 divided by 867 is 2 with a remainder of 236.
Record the quotient 2 as the next digit in the result. 
Result so far: 93795.2
If we take 1734 away from 1970, we end up with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

On to step 10:
If we divide 2360 by 867, we get 2 and a remainder of 626.
The next digit of our result is 2. 
Result so far: 93795.22
If we take 1734 away from 2360, we end up with 626.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6260, and continue the process.

The final result is 93795.22 with a remainder of 0.626.