We look at the division of 236232 by 81 
We want to figure out the number of times 236232 can be divided by 81.

Going ahead 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
If we take 0 away from 2, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 81

Moving on to step 2:
If we divide 23 by 81, we get 0 and a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Append the next digit (6) from the dividend to 23 and continue with: 236 / 81

Advancing to step 3:
If we divide 236 by 81, we get 2 and a remainder of 74.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 162 from 236 and we're left with 74.
Append the next digit (2) from the dividend to 74 and continue with: 742 / 81

Let's proceed to step 4:
When dividing 742 by 81, we get 9 with a remainder of 13.
The next digit of our result is 9. 
Result so far: 29.0
Deduct 729 from 742 and we're left with 13.
Include the next digit (3) from the dividend after 13, then repeat: 133 / 81

Let's proceed to step 5:
81 goes into 133 1 times with a remainder of 52.
The number 1 becomes the next digit in our result. 
Result so far: 291.0
Subtract 81 from 133 to get 52.
Grab the next digit (2) from the dividend, add it to 52, then carry on: 522 / 81

Moving on to step 6:
When dividing 522 by 81, we get 6 with a remainder of 36.
The next digit of our result is 6. 
Result so far: 2916.0
Subtracting 486 from 522 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 7:
81 goes into 360 4 times with a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 2916.4
If we subtract 324 from 360, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 8:
81 can be fit into 360 4 times, resulting in a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 2916.44
Subtract 324 from 360 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final outcome is 2916.44, with a leftover of 0.036.