81138 ÷ 3 = 27046 R0
We're going to perform division on 81138 with 3 as the divisor.

Step 1:
3 goes into 8 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 8 to get 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 3

Step 2:
3 goes into 21 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 27
Subtract 21 from 21 to get 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 3

Step 3:
3 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 270
Subtract 0 from 1 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 3

Step 4:
3 goes into 13 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 2704
Subtract 12 from 13 to get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 3

Step 5:
3 goes into 18 6 times with a remainder of 0.
Write down 6 as next digit of of the result. 
Result so far: 27046
Subtract 18 from 18 to get 0.

The final result is 27046 with a remainder of 0.