We're dividing 73217 by 81 
We want to figure out the number of times 73217 can be divided by 81.

Going ahead to step 1:
When dividing 7 by 81, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 81

Let's proceed to step 2:
81 can be fit into 73 0 times, resulting in a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 73 to get 73.
Grab the next digit (2) from the dividend, add it to 73, then carry on: 732 / 81

Advancing to step 3:
81 goes into 732 9 times with a remainder of 3.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Deduct 729 from 732 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 81

Going ahead to step 4:
81 can be fit into 31 0 times, resulting in a remainder of 31.
Use 0 as the next digit of our solution. 
Result so far: 90.0
Deduct 0 from 31 and we're left with 31.
Grab the next digit (7) from the dividend, add it to 31, then carry on: 317 / 81

Going ahead to step 5:
81 can be fit into 317 3 times, resulting in a remainder of 74.
Write down 3 as next digit of the result. 
Result so far: 903.0
If we subtract 243 from 317, we get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 6:
The number 81 fits into 740 9 times, leaving a remainder of 11.
The number 9 becomes the next digit in our result. 
Result so far: 903.9
Subtract 729 from 740 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 7:
The number 81 fits into 110 1 times, leaving a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 903.91
Subtracting 81 from 110 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 8:
When dividing 290 by 81, we get 3 with a remainder of 47.
Write down 3 as next digit of the result. 
Result so far: 903.913
Subtracting 243 from 290 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 9:
If we divide 470 by 81, we get 5 and a remainder of 65.
Put 5 as the next digit of the answer. 
Result so far: 903.9135
If we take 405 away from 470, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 10:
If we divide 650 by 81, we get 8 and a remainder of 2.
The next digit of our result is 8. 
Result so far: 903.91358
Deduct 648 from 650 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 11:
20 divided by 81 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 903.91358
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
200 divided by 81 is 2 with a remainder of 38.
Write down 2 as next digit of the result. 
Result so far: 903.9135802
If we take 162 away from 200, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 13:
If we divide 380 by 81, we get 4 and a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 903.91358024
Subtract 324 from 380 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

In conclusion, the division gives 903.91358024 with a balance of 5.6e-08.