We're dividing 240516 by 81 
We want to figure out the number of times 240516 can be divided by 81.

Step 1:
When dividing 2 by 81, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 81

Advancing to step 2:
If we divide 24 by 81, we get 0 and a remainder of 24.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 24 leaves us with 24.
Bring next digit (0) of the dividend behind the 24 and repeat the process: 240 / 81

On to step 3:
240 divided by 81 is 2 with a remainder of 78.
The next digit of our result is 2. 
Result so far: 2.0
If we take 162 away from 240, we end up with 78.
Bring next digit (5) of the dividend behind the 78 and repeat the process: 785 / 81

Step 4:
81 can be fit into 785 9 times, resulting in a remainder of 56.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
The remainder is 56 after subtracting 729 from 785.
Include the next digit (1) from the dividend after 56, then repeat: 561 / 81

Moving on to step 5:
561 divided by 81 is 6 with a remainder of 75.
The number 6 becomes the next digit in our result. 
Result so far: 296.0
The remainder is 75 after subtracting 486 from 561.
Fetch the next digit (6) from the dividend, attach it to 75 and continue: 756 / 81

Advancing to step 6:
If we divide 756 by 81, we get 9 and a remainder of 27.
The next digit of our result is 9. 
Result so far: 2969.0
Subtracting 729 from 756 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
81 can be fit into 270 3 times, resulting in a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 2969.3
If we take 243 away from 270, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 8:
The number 81 fits into 270 3 times, leaving a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 2969.33
The remainder is 27 after subtracting 243 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

After the division, we end up with 2969.33 and a remainder of 0.027.