We're dividing 940023 by 81 
Let's see how many times 81 fits into 940023.

On to step 1:
When dividing 9 by 81, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 81

Moving on to step 2:
94 divided by 81 is 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 81 from 94, we get 13.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 81

Advancing to step 3:
81 can be fit into 130 1 times, resulting in a remainder of 49.
Write down 1 as next digit of the result. 
Result so far: 11.0
The remainder is 49 after subtracting 81 from 130.
Bring next digit (0) of the dividend behind the 49 and repeat the process: 490 / 81

Moving on to step 4:
The number 81 fits into 490 6 times, leaving a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 116.0
The remainder is 4 after subtracting 486 from 490.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 81

Let's proceed to step 5:
The number 81 fits into 42 0 times, leaving a remainder of 42.
The number 0 becomes the next digit in our result. 
Result so far: 1160.0
The remainder is 42 after subtracting 0 from 42.
Bring next digit (3) of the dividend behind the 42 and repeat the process: 423 / 81

Moving on to step 6:
The number 81 fits into 423 5 times, leaving a remainder of 18.
The next digit of our result is 5. 
Result so far: 11605.0
If we take 405 away from 423, 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.

Let's proceed to step 7:
81 goes into 180 2 times with a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 11605.2
If we subtract 162 from 180, we 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.

Step 8:
81 goes into 180 2 times with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 11605.22
Subtracting 162 from 180 leaves us 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.

Our division results in 11605.22 with a remaining 0.018.