We divide 973152 by 81
We want to figure out the number of times 973152 can be divided by 81.

Going ahead to step 1:
9 divided by 81 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 81

Advancing to step 2:
The number 81 fits into 97 1 times, leaving a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 81 from 97 to get 16.
Fetch the next digit (3) from the dividend, attach it to 16 and continue: 163 / 81

Advancing to step 3:
81 goes into 163 2 times with a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 12.0
The remainder is 1 after subtracting 162 from 163.
Fetch the next digit (1) from the dividend, attach it to 1 and continue: 11 / 81

Advancing to step 4:
If we divide 11 by 81, we get 0 and a remainder of 11.
The number 0 becomes the next digit in our result. 
Result so far: 120.0
If we subtract 0 from 11, we get 11.
Grab the next digit (5) from the dividend, add it to 11, then carry on: 115 / 81

Advancing to step 5:
When dividing 115 by 81, we get 1 with a remainder of 34.
The number 1 becomes the next digit in our result. 
Result so far: 1201.0
If we take 81 away from 115, we end up with 34.
Include the next digit (2) from the dividend after 34, then repeat: 342 / 81

Step 6:
When dividing 342 by 81, we get 4 with a remainder of 18.
Put 4 as the next digit of the answer. 
Result so far: 12014.0
Deduct 324 from 342 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 7:
81 can be fit into 180 2 times, resulting in a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 12014.2
If we take 162 away from 180, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
81 goes into 180 2 times with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 12014.22
Subtract 162 from 180 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The final result is 12014.22 with a remainder of 0.018.