Let's divide 261427 by 81
We want to figure out the number of times 261427 can be divided by 81.

Let's proceed to step 1:
When dividing 2 by 81, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 81

Let's proceed to step 2:
If we divide 26 by 81, we get 0 and a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 81

Step 3:
If we divide 261 by 81, we get 3 and a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 243 away from 261, we end up with 18.
Fetch the next digit (4) from the dividend, attach it to 18 and continue: 184 / 81

Let's proceed to step 4:
The number 81 fits into 184 2 times, leaving a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 32.0
If we subtract 162 from 184, we get 22.
Append the next digit (2) from the dividend to 22 and continue with: 222 / 81

Advancing to step 5:
The number 81 fits into 222 2 times, leaving a remainder of 60.
The next digit of our result is 2. 
Result so far: 322.0
The remainder is 60 after subtracting 162 from 222.
Append the next digit (7) from the dividend to 60 and continue with: 607 / 81

Let's proceed to step 6:
If we divide 607 by 81, we get 7 and a remainder of 40.
Write down 7 as next digit of the result. 
Result so far: 3227.0
If we take 567 away from 607, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 7:
If we divide 400 by 81, we get 4 and a remainder of 76.
The number 4 becomes the next digit in our result. 
Result so far: 3227.4
Deduct 324 from 400 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 8:
If we divide 760 by 81, we get 9 and a remainder of 31.
Put 9 as the next digit of the answer. 
Result so far: 3227.49
Subtracting 729 from 760 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 9:
81 can be fit into 310 3 times, resulting in a remainder of 67.
Put 3 as the next digit of the answer. 
Result so far: 3227.493
Subtract 243 from 310 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Going ahead to step 10:
If we divide 670 by 81, we get 8 and a remainder of 22.
The next digit of our result is 8. 
Result so far: 3227.4938
If we take 648 away from 670, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 11:
When dividing 220 by 81, we get 2 with a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 3227.49382
Subtracting 162 from 220 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 12:
81 goes into 580 7 times with a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 3227.493827
Subtract 567 from 580 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 13:
130 divided by 81 is 1 with a remainder of 49.
Use 1 as the next digit of our solution. 
Result so far: 3227.4938271
Subtracting 81 from 130 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Step 14:
When dividing 490 by 81, we get 6 with a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 3227.49382716
Subtract 486 from 490 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 3227.49382716 with a balance of 4e-09.