81199 ÷ 4 = 20299 R3
Let's divide 81199 by 4.

Step 1:
4 goes into 8 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 8 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 4

Step 2:
4 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 20
Subtract 0 from 1 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 4

Step 3:
4 goes into 11 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 202
Subtract 8 from 11 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 4

Step 4:
4 goes into 39 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 2029
Subtract 36 from 39 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 4

Step 5:
4 goes into 39 9 times with a remainder of 3.
Write down 9 as next digit of of the result. 
Result so far: 20299
Subtract 36 from 39 to get 3.

The final result is 20299 with a remainder of 3.