Let's divide 317204 by 81
We're looking to find how many times 81 goes into 317204.

Advancing to step 1:
3 divided by 81 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 81

Going ahead to step 2:
81 goes into 31 0 times with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Grab the next digit (7) from the dividend, add it to 31, then carry on: 317 / 81

Let's proceed to step 3:
81 goes into 317 3 times with a remainder of 74.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 243 from 317 leaves us with 74.
Include the next digit (2) from the dividend after 74, then repeat: 742 / 81

On to step 4:
When dividing 742 by 81, we get 9 with a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Deduct 729 from 742 and we're left with 13.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 81

Step 5:
The number 81 fits into 130 1 times, leaving a remainder of 49.
The next digit of our result is 1. 
Result so far: 391.0
If we take 81 away from 130, we end up with 49.
Take the next digit (4) from the dividend and append it to 49, then repeat: 494 / 81

Let's proceed to step 6:
81 goes into 494 6 times with a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 3916.0
If we subtract 486 from 494, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 7:
If we divide 80 by 81, we get 0 and a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 3916.0
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 8:
The number 81 fits into 800 9 times, leaving a remainder of 71.
Put 9 as the next digit of the answer. 
Result so far: 3916.09
Subtract 729 from 800 to get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 9:
When dividing 710 by 81, we get 8 with a remainder of 62.
Write down 8 as next digit of the result. 
Result so far: 3916.098
If we subtract 648 from 710, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 10:
620 divided by 81 is 7 with a remainder of 53.
Record the quotient 7 as the next digit in the result. 
Result so far: 3916.0987
Subtract 567 from 620 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 11:
81 goes into 530 6 times with a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 3916.09876
Subtract 486 from 530 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 12:
440 divided by 81 is 5 with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 3916.098765
Subtracting 405 from 440 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 13:
If we divide 350 by 81, we get 4 and a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 3916.0987654
If we take 324 away from 350, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 14:
81 goes into 260 3 times with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 3916.09876543
Subtract 243 from 260 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

In conclusion, the division gives 3916.09876543 with a balance of 1.7e-08.