We're dividing 40351 by 81 
We want to divide 40351 by 81.

Step 1:
When dividing 4 by 81, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 81

Advancing to step 2:
The number 81 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 81

On to step 3:
When dividing 403 by 81, we get 4 with a remainder of 79.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 324 from 403 and we're left with 79.
Include the next digit (5) from the dividend after 79, then repeat: 795 / 81

On to step 4:
When dividing 795 by 81, we get 9 with a remainder of 66.
Use 9 as the next digit of our solution. 
Result so far: 49.0
Subtract 729 from 795 to get 66.
Fetch the next digit (1) from the dividend, attach it to 66 and continue: 661 / 81

Moving on to step 5:
The number 81 fits into 661 8 times, leaving a remainder of 13.
The next digit of our result is 8. 
Result so far: 498.0
Subtract 648 from 661 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 6:
The number 81 fits into 130 1 times, leaving a remainder of 49.
The number 1 becomes the next digit in our result. 
Result so far: 498.1
Deduct 81 from 130 and we're left with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 7:
81 goes into 490 6 times with a remainder of 4.
The next digit of our result is 6. 
Result so far: 498.16
If we subtract 486 from 490, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 8:
If we divide 40 by 81, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 498.16
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
The number 81 fits into 400 4 times, leaving a remainder of 76.
Record the quotient 4 as the next digit in the result. 
Result so far: 498.1604
Deduct 324 from 400 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 10:
When dividing 760 by 81, we get 9 with a remainder of 31.
Put 9 as the next digit of the answer. 
Result so far: 498.16049
Subtract 729 from 760 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 11:
When dividing 310 by 81, we get 3 with a remainder of 67.
Record the quotient 3 as the next digit in the result. 
Result so far: 498.160493
Subtract 243 from 310 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 12:
81 goes into 670 8 times with a remainder of 22.
The next digit of our result is 8. 
Result so far: 498.1604938
If we take 648 away from 670, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 13:
220 divided by 81 is 2 with a remainder of 58.
The next digit of our result is 2. 
Result so far: 498.16049382
If we subtract 162 from 220, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The quotient of the division is 498.16049382, and the remainder is 5.8e-08.