81060 ÷ 2 = 40530 R0
We're going to perform division on 81060 with 2 as the divisor.

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

Step 2:
2 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 40
Subtract 0 from 1 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 2

Step 3:
2 goes into 10 5 times with a remainder of 0.
Write down 5 as next digit of of the result. 
Result so far: 405
Subtract 10 from 10 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 2

Step 4:
2 goes into 6 3 times with a remainder of 0.
Write down 3 as next digit of of the result. 
Result so far: 4053
Subtract 6 from 6 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 2

Step 5:
2 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 40530
Subtract 0 from 0 to get 0.

The final result is 40530 with a remainder of 0.