81204642 ÷ 523 
We want to divide 81204642 by 523.

Advancing to step 1:
If we divide 8 by 523, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 523

Advancing to step 2:
81 divided by 523 is 0 with a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 81 and we're left with 81.
Append the next digit (2) from the dividend to 81 and continue with: 812 / 523

Step 3:
523 goes into 812 1 times with a remainder of 289.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 523 from 812 to get 289.
Append the next digit (0) from the dividend to 289 and continue with: 2890 / 523

Going ahead to step 4:
If we divide 2890 by 523, we get 5 and a remainder of 275.
Use 5 as the next digit of our solution. 
Result so far: 15.0
Deduct 2615 from 2890 and we're left with 275.
Grab the next digit (4) from the dividend, add it to 275, then carry on: 2754 / 523

Going ahead to step 5:
523 goes into 2754 5 times with a remainder of 139.
Put 5 as the next digit of the answer. 
Result so far: 155.0
If we subtract 2615 from 2754, we get 139.
Include the next digit (6) from the dividend after 139, then repeat: 1396 / 523

Going ahead to step 6:
The number 523 fits into 1396 2 times, leaving a remainder of 350.
Use 2 as the next digit of our solution. 
Result so far: 1552.0
Deduct 1046 from 1396 and we're left with 350.
Grab the next digit (4) from the dividend, add it to 350, then carry on: 3504 / 523

On to step 7:
523 goes into 3504 6 times with a remainder of 366.
Put 6 as the next digit of the answer. 
Result so far: 15526.0
Subtracting 3138 from 3504 leaves us with 366.
Grab the next digit (2) from the dividend, add it to 366, then carry on: 3662 / 523

Step 8:
When dividing 3662 by 523, we get 7 with a remainder of 1.
The next digit of our result is 7. 
Result so far: 155267.0
If we take 3661 away from 3662, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 9:
When dividing 10 by 523, we get 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 155267.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 10:
When dividing 100 by 523, we get 0 with a remainder of 100.
The number 0 becomes the next digit in our result. 
Result so far: 155267.0
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 155267.0 with a remainder of 0.1.