We're dividing 193542 by 81 
We want to figure out the number of times 193542 can be divided by 81.

On to step 1:
81 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 81

Going ahead to step 2:
19 divided by 81 is 0 with a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Fetch the next digit (3) from the dividend, attach it to 19 and continue: 193 / 81

Advancing to step 3:
81 goes into 193 2 times with a remainder of 31.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 162 from 193 and we're left with 31.
Bring next digit (5) of the dividend behind the 31 and repeat the process: 315 / 81

Moving on to step 4:
315 divided by 81 is 3 with a remainder of 72.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
The remainder is 72 after subtracting 243 from 315.
Bring next digit (4) of the dividend behind the 72 and repeat the process: 724 / 81

Going ahead to step 5:
When dividing 724 by 81, we get 8 with a remainder of 76.
Use 8 as the next digit of our solution. 
Result so far: 238.0
Subtracting 648 from 724 leaves us with 76.
Bring next digit (2) of the dividend behind the 76 and repeat the process: 762 / 81

Step 6:
81 goes into 762 9 times with a remainder of 33.
Put 9 as the next digit of the answer. 
Result so far: 2389.0
If we take 729 away from 762, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
330 divided by 81 is 4 with a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 2389.4
If we take 324 away from 330, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
When dividing 60 by 81, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 2389.4
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 9:
81 goes into 600 7 times with a remainder of 33.
Record the quotient 7 as the next digit in the result. 
Result so far: 2389.407
Subtracting 567 from 600 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 10:
81 goes into 330 4 times with a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 2389.4074
If we take 324 away from 330, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 11:
81 can be fit into 60 0 times, resulting in a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 2389.4074
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 12:
600 divided by 81 is 7 with a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 2389.407407
Subtracting 567 from 600 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 13:
81 can be fit into 330 4 times, resulting in a remainder of 6.
The next digit of our result is 4. 
Result so far: 2389.4074074
If we subtract 324 from 330, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 14:
If we divide 60 by 81, we get 0 and a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 2389.4074074
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Our division results in 2389.4074074 with a remaining 6e-08.