We're dividing 81326539 by 203 
We want to divide 81326539 by 203.

Going ahead to step 1:
8 divided by 203 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 203

Step 2:
203 can be fit into 81 0 times, resulting in a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 81 after subtracting 0 from 81.
Include the next digit (3) from the dividend after 81, then repeat: 813 / 203

Let's proceed to step 3:
203 goes into 813 4 times with a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 1 after subtracting 812 from 813.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 203

Moving on to step 4:
If we divide 12 by 203, we get 0 and a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 40.0
Subtracting 0 from 12 leaves us with 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 203

On to step 5:
203 can be fit into 126 0 times, resulting in a remainder of 126.
The number 0 becomes the next digit in our result. 
Result so far: 400.0
Subtracting 0 from 126 leaves us with 126.
Include the next digit (5) from the dividend after 126, then repeat: 1265 / 203

On to step 6:
If we divide 1265 by 203, we get 6 and a remainder of 47.
The next digit of our result is 6. 
Result so far: 4006.0
If we take 1218 away from 1265, we end up with 47.
Fetch the next digit (3) from the dividend, attach it to 47 and continue: 473 / 203

Advancing to step 7:
The number 203 fits into 473 2 times, leaving a remainder of 67.
Put 2 as the next digit of the answer. 
Result so far: 40062.0
Deduct 406 from 473 and we're left with 67.
Fetch the next digit (9) from the dividend, attach it to 67 and continue: 679 / 203

Advancing to step 8:
203 goes into 679 3 times with a remainder of 70.
The number 3 becomes the next digit in our result. 
Result so far: 400623.0
Deduct 609 from 679 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 9:
203 goes into 700 3 times with a remainder of 91.
Write down 3 as next digit of the result. 
Result so far: 400623.3
Subtracting 609 from 700 leaves us with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

On to step 10:
203 can be fit into 910 4 times, resulting in a remainder of 98.
Record the quotient 4 as the next digit in the result. 
Result so far: 400623.34
Subtracting 812 from 910 leaves us with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

On to step 11:
980 divided by 203 is 4 with a remainder of 168.
Record the quotient 4 as the next digit in the result. 
Result so far: 400623.344
Subtract 812 from 980 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

In conclusion, the division gives 400623.344 with a balance of 0.0168.