We look at the division of 23206988 by 81 
We're looking to find how many times 81 goes into 23206988.

Let's proceed to step 1:
The number 81 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 81

Moving on to step 2:
When dividing 23 by 81, we get 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Grab the next digit (2) from the dividend, add it to 23, then carry on: 232 / 81

Moving on to step 3:
232 divided by 81 is 2 with a remainder of 70.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 162 from 232 leaves us with 70.
Take the next digit (0) from the dividend and append it to 70, then repeat: 700 / 81

Advancing to step 4:
When dividing 700 by 81, we get 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 28.0
If we take 648 away from 700, we end up with 52.
Fetch the next digit (6) from the dividend, attach it to 52 and continue: 526 / 81

Going ahead to step 5:
81 can be fit into 526 6 times, resulting in a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 286.0
Subtract 486 from 526 to get 40.
Fetch the next digit (9) from the dividend, attach it to 40 and continue: 409 / 81

Advancing to step 6:
The number 81 fits into 409 5 times, leaving a remainder of 4.
The number 5 becomes the next digit in our result. 
Result so far: 2865.0
Subtracting 405 from 409 leaves us with 4.
Grab the next digit (8) from the dividend, add it to 4, then carry on: 48 / 81

Let's proceed to step 7:
81 goes into 48 0 times with a remainder of 48.
The next digit of our result is 0. 
Result so far: 28650.0
Subtract 0 from 48 to get 48.
Append the next digit (8) from the dividend to 48 and continue with: 488 / 81

On to step 8:
The number 81 fits into 488 6 times, leaving a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 286506.0
If we subtract 486 from 488, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
81 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 286506.0
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
If we divide 200 by 81, we get 2 and a remainder of 38.
The next digit of our result is 2. 
Result so far: 286506.02
Subtract 162 from 200 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 11:
When dividing 380 by 81, we get 4 with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 286506.024
Deduct 324 from 380 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 12:
The number 81 fits into 560 6 times, leaving a remainder of 74.
Record the quotient 6 as the next digit in the result. 
Result so far: 286506.0246
Deduct 486 from 560 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Let's proceed to step 13:
740 divided by 81 is 9 with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 286506.02469
If we subtract 729 from 740, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 14:
The number 81 fits into 110 1 times, leaving a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 286506.024691
The remainder is 29 after subtracting 81 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 15:
81 can be fit into 290 3 times, resulting in a remainder of 47.
Record the quotient 3 as the next digit in the result. 
Result so far: 286506.0246913
The remainder is 47 after subtracting 243 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 16:
81 can be fit into 470 5 times, resulting in a remainder of 65.
Put 5 as the next digit of the answer. 
Result so far: 286506.02469135
If we subtract 405 from 470, we get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

After the division, we end up with 286506.02469135 and a remainder of 6.5e-08.