81621760 divided by 478 
We want to figure out the number of times 81621760 can be divided by 478.

Going ahead to step 1:
When dividing 8 by 478, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 478

Going ahead to step 2:
478 goes into 81 0 times with a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 81 and we're left with 81.
Fetch the next digit (6) from the dividend, attach it to 81 and continue: 816 / 478

Advancing to step 3:
When dividing 816 by 478, we get 1 with a remainder of 338.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 478 from 816, we get 338.
Include the next digit (2) from the dividend after 338, then repeat: 3382 / 478

Going ahead to step 4:
If we divide 3382 by 478, we get 7 and a remainder of 36.
Write down 7 as next digit of the result. 
Result so far: 17.0
Deduct 3346 from 3382 and we're left with 36.
Bring next digit (1) of the dividend behind the 36 and repeat the process: 361 / 478

Moving on to step 5:
The number 478 fits into 361 0 times, leaving a remainder of 361.
The number 0 becomes the next digit in our result. 
Result so far: 170.0
Subtracting 0 from 361 leaves us with 361.
Fetch the next digit (7) from the dividend, attach it to 361 and continue: 3617 / 478

Going ahead to step 6:
478 can be fit into 3617 7 times, resulting in a remainder of 271.
Record the quotient 7 as the next digit in the result. 
Result so far: 1707.0
Subtracting 3346 from 3617 leaves us with 271.
Fetch the next digit (6) from the dividend, attach it to 271 and continue: 2716 / 478

Step 7:
478 can be fit into 2716 5 times, resulting in a remainder of 326.
Use 5 as the next digit of our solution. 
Result so far: 17075.0
If we take 2390 away from 2716, we end up with 326.
Append the next digit (0) from the dividend to 326 and continue with: 3260 / 478

Moving on to step 8:
If we divide 3260 by 478, we get 6 and a remainder of 392.
Put 6 as the next digit of the answer. 
Result so far: 170756.0
Subtracting 2868 from 3260 leaves us with 392.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

Let's proceed to step 9:
When dividing 3920 by 478, we get 8 with a remainder of 96.
Write down 8 as next digit of the result. 
Result so far: 170756.8
The remainder is 96 after subtracting 3824 from 3920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 10:
960 divided by 478 is 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 170756.82
Subtracting 956 from 960 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
478 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 170756.82
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
The number 478 fits into 400 0 times, leaving a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 170756.82
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

In conclusion, the division gives 170756.82 with a balance of 0.004.