We're dividing 349731 by 81 
Our goal is to divide 349731 by 81.

Step 1:
The number 81 fits into 3 0 times, leaving 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.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 81

On to step 2:
If we divide 34 by 81, we get 0 and a remainder of 34.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 34 leaves us with 34.
Append the next digit (9) from the dividend to 34 and continue with: 349 / 81

Advancing to step 3:
The number 81 fits into 349 4 times, leaving a remainder of 25.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 324 from 349 leaves us with 25.
Fetch the next digit (7) from the dividend, attach it to 25 and continue: 257 / 81

Advancing to step 4:
81 can be fit into 257 3 times, resulting in a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 43.0
Subtract 243 from 257 to get 14.
Include the next digit (3) from the dividend after 14, then repeat: 143 / 81

On to step 5:
When dividing 143 by 81, we get 1 with a remainder of 62.
Put 1 as the next digit of the answer. 
Result so far: 431.0
The remainder is 62 after subtracting 81 from 143.
Grab the next digit (1) from the dividend, add it to 62, then carry on: 621 / 81

Let's proceed to step 6:
81 goes into 621 7 times with a remainder of 54.
Use 7 as the next digit of our solution. 
Result so far: 4317.0
Deduct 567 from 621 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 7:
When dividing 540 by 81, we get 6 with a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 4317.6
If we take 486 away from 540, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 8:
540 divided by 81 is 6 with a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 4317.66
If we subtract 486 from 540, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

The final result is 4317.66 with a remainder of 0.054.