Let's divide 109264 by 81
We're looking to find how many times 81 goes into 109264.

Let's proceed to step 1:
81 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (0) from the dividend, add it to 1, then carry on: 10 / 81

Let's proceed to step 2:
81 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Take the next digit (9) from the dividend and append it to 10, then repeat: 109 / 81

Moving on to step 3:
The number 81 fits into 109 1 times, leaving a remainder of 28.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 81 away from 109, we end up with 28.
Include the next digit (2) from the dividend after 28, then repeat: 282 / 81

Moving on to step 4:
81 can be fit into 282 3 times, resulting in a remainder of 39.
The next digit of our result is 3. 
Result so far: 13.0
The remainder is 39 after subtracting 243 from 282.
Grab the next digit (6) from the dividend, add it to 39, then carry on: 396 / 81

Moving on to step 5:
81 can be fit into 396 4 times, resulting in a remainder of 72.
The number 4 becomes the next digit in our result. 
Result so far: 134.0
Deduct 324 from 396 and we're left with 72.
Fetch the next digit (4) from the dividend, attach it to 72 and continue: 724 / 81

Going ahead to step 6:
81 can be fit into 724 8 times, resulting in a remainder of 76.
Write down 8 as next digit of the result. 
Result so far: 1348.0
Subtracting 648 from 724 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 7:
When dividing 760 by 81, we get 9 with a remainder of 31.
The next digit of our result is 9. 
Result so far: 1348.9
If we take 729 away from 760, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 8:
If we divide 310 by 81, we get 3 and a remainder of 67.
Put 3 as the next digit of the answer. 
Result so far: 1348.93
If we subtract 243 from 310, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 9:
81 goes into 670 8 times with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 1348.938
Subtracting 648 from 670 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 10:
81 can be fit into 220 2 times, resulting in a remainder of 58.
Use 2 as the next digit of our solution. 
Result so far: 1348.9382
Deduct 162 from 220 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 11:
580 divided by 81 is 7 with a remainder of 13.
The next digit of our result is 7. 
Result so far: 1348.93827
The remainder is 13 after subtracting 567 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 12:
81 can be fit into 130 1 times, resulting in a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 1348.938271
If we subtract 81 from 130, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 13:
490 divided by 81 is 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 1348.9382716
If we subtract 486 from 490, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 14:
When dividing 40 by 81, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 1348.9382716
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 1348.9382716 with a balance of 4e-08.