230714 ÷ 81 
We want to figure out the number of times 230714 can be divided by 81.

Moving on to step 1:
81 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 81

Advancing to step 2:
81 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Take the next digit (0) from the dividend and append it to 23, then repeat: 230 / 81

Going ahead to step 3:
When dividing 230 by 81, we get 2 with a remainder of 68.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 162 from 230, we get 68.
Include the next digit (7) from the dividend after 68, then repeat: 687 / 81

Advancing to step 4:
81 goes into 687 8 times with a remainder of 39.
The next digit of our result is 8. 
Result so far: 28.0
Subtract 648 from 687 to get 39.
Grab the next digit (1) from the dividend, add it to 39, then carry on: 391 / 81

Advancing to step 5:
If we divide 391 by 81, we get 4 and a remainder of 67.
The next digit of our result is 4. 
Result so far: 284.0
The remainder is 67 after subtracting 324 from 391.
Bring next digit (4) of the dividend behind the 67 and repeat the process: 674 / 81

Going ahead to step 6:
When dividing 674 by 81, we get 8 with a remainder of 26.
The next digit of our result is 8. 
Result so far: 2848.0
Subtract 648 from 674 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
81 goes into 260 3 times with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 2848.3
Deduct 243 from 260 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 8:
The number 81 fits into 170 2 times, leaving a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 2848.32
If we take 162 away from 170, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
If we divide 80 by 81, we get 0 and a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 2848.32
Subtract 0 from 80 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 10:
When dividing 800 by 81, we get 9 with a remainder of 71.
Use 9 as the next digit of our solution. 
Result so far: 2848.3209
Deduct 729 from 800 and we're left with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Advancing to step 11:
The number 81 fits into 710 8 times, leaving a remainder of 62.
The number 8 becomes the next digit in our result. 
Result so far: 2848.32098
If we take 648 away from 710, we end up with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Advancing to step 12:
If we divide 620 by 81, we get 7 and a remainder of 53.
The number 7 becomes the next digit in our result. 
Result so far: 2848.320987
The remainder is 53 after subtracting 567 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 13:
81 can be fit into 530 6 times, resulting in a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 2848.3209876
The remainder is 44 after subtracting 486 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 14:
The number 81 fits into 440 5 times, leaving a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 2848.32098765
If we subtract 405 from 440, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

In conclusion, the division gives 2848.32098765 with a balance of 3.5e-08.