We divide 973926 by 81
We want to figure out the number of times 973926 can be divided by 81.

Going ahead to step 1:
The number 81 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 81

Let's proceed to step 2:
If we divide 97 by 81, we get 1 and a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 81 from 97 leaves us with 16.
Bring next digit (3) of the dividend behind the 16 and repeat the process: 163 / 81

Advancing to step 3:
81 can be fit into 163 2 times, resulting in a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
The remainder is 1 after subtracting 162 from 163.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 81

Moving on to step 4:
19 divided by 81 is 0 with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 120.0
The remainder is 19 after subtracting 0 from 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 81

Step 5:
81 goes into 192 2 times with a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 1202.0
Subtracting 162 from 192 leaves us with 30.
Append the next digit (6) from the dividend to 30 and continue with: 306 / 81

Let's proceed to step 6:
The number 81 fits into 306 3 times, leaving a remainder of 63.
Use 3 as the next digit of our solution. 
Result so far: 12023.0
Subtracting 243 from 306 leaves us with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Step 7:
The number 81 fits into 630 7 times, leaving a remainder of 63.
Put 7 as the next digit of the answer. 
Result so far: 12023.7
Subtract 567 from 630 to get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Let's proceed to step 8:
81 can be fit into 630 7 times, resulting in a remainder of 63.
Put 7 as the next digit of the answer. 
Result so far: 12023.77
Subtract 567 from 630 to get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

In conclusion, the division gives 12023.77 with a balance of 0.063.