We're dividing 81071039 by 820 
Our goal is to divide 81071039 by 820.

Moving on to step 1:
The number 820 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 820

Let's proceed to step 2:
820 goes into 81 0 times with a remainder of 81.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 81 leaves us with 81.
Take the next digit (0) from the dividend and append it to 81, then repeat: 810 / 820

Advancing to step 3:
820 goes into 810 0 times with a remainder of 810.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 810, we get 810.
Append the next digit (7) from the dividend to 810 and continue with: 8107 / 820

Let's proceed to step 4:
When dividing 8107 by 820, we get 9 with a remainder of 727.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we take 7380 away from 8107, we end up with 727.
Append the next digit (1) from the dividend to 727 and continue with: 7271 / 820

Advancing to step 5:
When dividing 7271 by 820, we get 8 with a remainder of 711.
Put 8 as the next digit of the answer. 
Result so far: 98.0
Subtracting 6560 from 7271 leaves us with 711.
Bring next digit (0) of the dividend behind the 711 and repeat the process: 7110 / 820

On to step 6:
When dividing 7110 by 820, we get 8 with a remainder of 550.
Record the quotient 8 as the next digit in the result. 
Result so far: 988.0
If we subtract 6560 from 7110, we get 550.
Take the next digit (3) from the dividend and append it to 550, then repeat: 5503 / 820

Let's proceed to step 7:
820 goes into 5503 6 times with a remainder of 583.
Record the quotient 6 as the next digit in the result. 
Result so far: 9886.0
If we take 4920 away from 5503, we end up with 583.
Take the next digit (9) from the dividend and append it to 583, then repeat: 5839 / 820

Going ahead to step 8:
820 goes into 5839 7 times with a remainder of 99.
Write down 7 as next digit of the result. 
Result so far: 98867.0
Deduct 5740 from 5839 and we're left with 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Let's proceed to step 9:
The number 820 fits into 990 1 times, leaving a remainder of 170.
Use 1 as the next digit of our solution. 
Result so far: 98867.1
Subtract 820 from 990 to get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Let's proceed to step 10:
If we divide 1700 by 820, we get 2 and a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 98867.12
If we take 1640 away from 1700, 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.

Step 11:
The number 820 fits into 600 0 times, leaving a remainder of 600.
Record the quotient 0 as the next digit in the result. 
Result so far: 98867.12
Subtract 0 from 600 to get 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Let's proceed to step 12:
6000 divided by 820 is 7 with a remainder of 260.
The next digit of our result is 7. 
Result so far: 98867.1207
If we subtract 5740 from 6000, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 13:
The number 820 fits into 2600 3 times, leaving a remainder of 140.
Use 3 as the next digit of our solution. 
Result so far: 98867.12073
Subtracting 2460 from 2600 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 14:
If we divide 1400 by 820, we get 1 and a remainder of 580.
Write down 1 as next digit of the result. 
Result so far: 98867.120731
Subtract 820 from 1400 to get 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Moving on to step 15:
820 can be fit into 5800 7 times, resulting in a remainder of 60.
Use 7 as the next digit of our solution. 
Result so far: 98867.1207317
The remainder is 60 after subtracting 5740 from 5800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 16:
The number 820 fits into 600 0 times, leaving a remainder of 600.
Write down 0 as next digit of the result. 
Result so far: 98867.1207317
Subtracting 0 from 600 leaves us with 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

The final result is 98867.1207317 with a remainder of 6e-07.