We look at the division of 81039806 by 378 
We want to figure out the number of times 81039806 can be divided by 378.

Let's proceed to step 1:
8 divided by 378 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 378

On to step 2:
If we divide 81 by 378, we get 0 and a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 81, we end up with 81.
Fetch the next digit (0) from the dividend, attach it to 81 and continue: 810 / 378

Advancing to step 3:
If we divide 810 by 378, we get 2 and a remainder of 54.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 54 after subtracting 756 from 810.
Bring next digit (3) of the dividend behind the 54 and repeat the process: 543 / 378

Moving on to step 4:
If we divide 543 by 378, we get 1 and a remainder of 165.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we subtract 378 from 543, we get 165.
Take the next digit (9) from the dividend and append it to 165, then repeat: 1659 / 378

Let's proceed to step 5:
378 can be fit into 1659 4 times, resulting in a remainder of 147.
Record the quotient 4 as the next digit in the result. 
Result so far: 214.0
Deduct 1512 from 1659 and we're left with 147.
Append the next digit (8) from the dividend to 147 and continue with: 1478 / 378

Advancing to step 6:
1478 divided by 378 is 3 with a remainder of 344.
The number 3 becomes the next digit in our result. 
Result so far: 2143.0
If we take 1134 away from 1478, we end up with 344.
Append the next digit (0) from the dividend to 344 and continue with: 3440 / 378

Step 7:
3440 divided by 378 is 9 with a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 21439.0
If we take 3402 away from 3440, we end up with 38.
Bring next digit (6) of the dividend behind the 38 and repeat the process: 386 / 378

Advancing to step 8:
The number 378 fits into 386 1 times, leaving a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 214391.0
If we subtract 378 from 386, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
The number 378 fits into 80 0 times, leaving a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 214391.0
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 10:
When dividing 800 by 378, we get 2 with a remainder of 44.
Put 2 as the next digit of the answer. 
Result so far: 214391.02
The remainder is 44 after subtracting 756 from 800.
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 11:
378 goes into 440 1 times with a remainder of 62.
Write down 1 as next digit of the result. 
Result so far: 214391.021
Deduct 378 from 440 and we're left 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.

Going ahead to step 12:
When dividing 620 by 378, we get 1 with a remainder of 242.
The number 1 becomes the next digit in our result. 
Result so far: 214391.0211
If we subtract 378 from 620, we get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

In conclusion, the division gives 214391.0211 with a balance of 0.00242.