We look at the division of 81406436 by 851 
Our goal is to divide 81406436 by 851.

Going ahead to step 1:
8 divided by 851 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 851

Going ahead to step 2:
851 goes into 81 0 times with a remainder of 81.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 81 leaves us with 81.
Grab the next digit (4) from the dividend, add it to 81, then carry on: 814 / 851

Step 3:
851 can be fit into 814 0 times, resulting in a remainder of 814.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 814 leaves us with 814.
Bring next digit (0) of the dividend behind the 814 and repeat the process: 8140 / 851

Step 4:
When dividing 8140 by 851, we get 9 with a remainder of 481.
The next digit of our result is 9. 
Result so far: 9.0
If we subtract 7659 from 8140, we get 481.
Grab the next digit (6) from the dividend, add it to 481, then carry on: 4816 / 851

Step 5:
851 can be fit into 4816 5 times, resulting in a remainder of 561.
Write down 5 as next digit of the result. 
Result so far: 95.0
The remainder is 561 after subtracting 4255 from 4816.
Include the next digit (4) from the dividend after 561, then repeat: 5614 / 851

Step 6:
When dividing 5614 by 851, we get 6 with a remainder of 508.
The number 6 becomes the next digit in our result. 
Result so far: 956.0
The remainder is 508 after subtracting 5106 from 5614.
Bring next digit (3) of the dividend behind the 508 and repeat the process: 5083 / 851

Let's proceed to step 7:
If we divide 5083 by 851, we get 5 and a remainder of 828.
The number 5 becomes the next digit in our result. 
Result so far: 9565.0
Deduct 4255 from 5083 and we're left with 828.
Take the next digit (6) from the dividend and append it to 828, then repeat: 8286 / 851

Going ahead to step 8:
The number 851 fits into 8286 9 times, leaving a remainder of 627.
Put 9 as the next digit of the answer. 
Result so far: 95659.0
The remainder is 627 after subtracting 7659 from 8286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6270, and continue the process.

On to step 9:
If we divide 6270 by 851, we get 7 and a remainder of 313.
The next digit of our result is 7. 
Result so far: 95659.7
Subtracting 5957 from 6270 leaves us with 313.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

Let's proceed to step 10:
The number 851 fits into 3130 3 times, leaving a remainder of 577.
The number 3 becomes the next digit in our result. 
Result so far: 95659.73
Subtract 2553 from 3130 to get 577.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5770, and continue the process.

Moving on to step 11:
5770 divided by 851 is 6 with a remainder of 664.
Use 6 as the next digit of our solution. 
Result so far: 95659.736
Deduct 5106 from 5770 and we're left with 664.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6640, and continue the process.

Moving on to step 12:
The number 851 fits into 6640 7 times, leaving a remainder of 683.
The number 7 becomes the next digit in our result. 
Result so far: 95659.7367
Subtract 5957 from 6640 to get 683.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6830, and continue the process.

Moving on to step 13:
851 goes into 6830 8 times with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 95659.73678
The remainder is 22 after subtracting 6808 from 6830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 14:
If we divide 220 by 851, we get 0 and a remainder of 220.
The number 0 becomes the next digit in our result. 
Result so far: 95659.73678
If we subtract 0 from 220, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 15:
If we divide 2200 by 851, we get 2 and a remainder of 498.
Record the quotient 2 as the next digit in the result. 
Result so far: 95659.7367802
If we subtract 1702 from 2200, we get 498.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4980, and continue the process.

Let's proceed to step 16:
4980 divided by 851 is 5 with a remainder of 725.
Put 5 as the next digit of the answer. 
Result so far: 95659.73678025
Deduct 4255 from 4980 and we're left with 725.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7250, and continue the process.

In conclusion, the division gives 95659.73678025 with a balance of 7.25e-07.