We look at the division of 399265 by 81 
Let's see how many times 81 fits into 399265.

On to step 1:
When dividing 3 by 81, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 81

Going ahead to step 2:
When dividing 39 by 81, we get 0 with a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Append the next digit (9) from the dividend to 39 and continue with: 399 / 81

Advancing to step 3:
When dividing 399 by 81, we get 4 with a remainder of 75.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtract 324 from 399 to get 75.
Append the next digit (2) from the dividend to 75 and continue with: 752 / 81

On to step 4:
81 goes into 752 9 times with a remainder of 23.
Use 9 as the next digit of our solution. 
Result so far: 49.0
Deduct 729 from 752 and we're left with 23.
Fetch the next digit (6) from the dividend, attach it to 23 and continue: 236 / 81

Advancing to step 5:
81 goes into 236 2 times with a remainder of 74.
Write down 2 as next digit of the result. 
Result so far: 492.0
If we take 162 away from 236, we end up with 74.
Take the next digit (5) from the dividend and append it to 74, then repeat: 745 / 81

Let's proceed to step 6:
The number 81 fits into 745 9 times, leaving a remainder of 16.
Use 9 as the next digit of our solution. 
Result so far: 4929.0
If we subtract 729 from 745, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 7:
The number 81 fits into 160 1 times, leaving a remainder of 79.
The next digit of our result is 1. 
Result so far: 4929.1
Subtract 81 from 160 to get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Step 8:
If we divide 790 by 81, we get 9 and a remainder of 61.
The number 9 becomes the next digit in our result. 
Result so far: 4929.19
If we subtract 729 from 790, we get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

On to step 9:
81 goes into 610 7 times with a remainder of 43.
Use 7 as the next digit of our solution. 
Result so far: 4929.197
If we take 567 away from 610, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 10:
If we divide 430 by 81, we get 5 and a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 4929.1975
The remainder is 25 after subtracting 405 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 11:
If we divide 250 by 81, we get 3 and a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 4929.19753
The remainder is 7 after subtracting 243 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 12:
81 can be fit into 70 0 times, resulting in a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 4929.19753
Deduct 0 from 70 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 13:
When dividing 700 by 81, we get 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 4929.1975308
If we subtract 648 from 700, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 14:
The number 81 fits into 520 6 times, leaving a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 4929.19753086
If we take 486 away from 520, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Our division results in 4929.19753086 with a remaining 3.4e-08.