Let's divide 81700391 by 399
Our goal is to divide 81700391 by 399.

Step 1:
When dividing 8 by 399, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 399

Let's proceed to step 2:
399 can be fit into 81 0 times, resulting in a remainder of 81.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 81, we end up with 81.
Grab the next digit (7) from the dividend, add it to 81, then carry on: 817 / 399

Let's proceed to step 3:
399 can be fit into 817 2 times, resulting in a remainder of 19.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 19 after subtracting 798 from 817.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 399

Advancing to step 4:
The number 399 fits into 190 0 times, leaving a remainder of 190.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Deduct 0 from 190 and we're left with 190.
Append the next digit (0) from the dividend to 190 and continue with: 1900 / 399

Moving on to step 5:
399 goes into 1900 4 times with a remainder of 304.
Record the quotient 4 as the next digit in the result. 
Result so far: 204.0
Deduct 1596 from 1900 and we're left with 304.
Grab the next digit (3) from the dividend, add it to 304, then carry on: 3043 / 399

Step 6:
3043 divided by 399 is 7 with a remainder of 250.
Write down 7 as next digit of the result. 
Result so far: 2047.0
If we take 2793 away from 3043, we end up with 250.
Include the next digit (9) from the dividend after 250, then repeat: 2509 / 399

Step 7:
The number 399 fits into 2509 6 times, leaving a remainder of 115.
Use 6 as the next digit of our solution. 
Result so far: 20476.0
Deduct 2394 from 2509 and we're left with 115.
Grab the next digit (1) from the dividend, add it to 115, then carry on: 1151 / 399

Going ahead to step 8:
If we divide 1151 by 399, we get 2 and a remainder of 353.
The number 2 becomes the next digit in our result. 
Result so far: 204762.0
The remainder is 353 after subtracting 798 from 1151.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3530, and continue the process.

On to step 9:
3530 divided by 399 is 8 with a remainder of 338.
The number 8 becomes the next digit in our result. 
Result so far: 204762.8
If we take 3192 away from 3530, we end up with 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Going ahead to step 10:
399 goes into 3380 8 times with a remainder of 188.
Put 8 as the next digit of the answer. 
Result so far: 204762.88
Deduct 3192 from 3380 and we're left with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

The final result is 204762.88 with a remainder of 0.188.