Let's divide 40728 by 81
We want to figure out the number of times 40728 can be divided by 81.

Advancing to step 1:
The number 81 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 81

Advancing to step 2:
40 divided by 81 is 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 81

On to step 3:
81 goes into 407 5 times with a remainder of 2.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we take 405 away from 407, we end up with 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 81

On to step 4:
81 can be fit into 22 0 times, resulting in a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 50.0
Deduct 0 from 22 and we're left with 22.
Append the next digit (8) from the dividend to 22 and continue with: 228 / 81

Moving on to step 5:
81 goes into 228 2 times with a remainder of 66.
The number 2 becomes the next digit in our result. 
Result so far: 502.0
The remainder is 66 after subtracting 162 from 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Moving on to step 6:
If we divide 660 by 81, we get 8 and a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 502.8
If we take 648 away from 660, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 7:
The number 81 fits into 120 1 times, leaving a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 502.81
The remainder is 39 after subtracting 81 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 8:
If we divide 390 by 81, we get 4 and a remainder of 66.
Record the quotient 4 as the next digit in the result. 
Result so far: 502.814
Deduct 324 from 390 and we're left with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Let's proceed to step 9:
660 divided by 81 is 8 with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 502.8148
Subtracting 648 from 660 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 10:
When dividing 120 by 81, we get 1 with a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 502.81481
The remainder is 39 after subtracting 81 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 11:
390 divided by 81 is 4 with a remainder of 66.
Use 4 as the next digit of our solution. 
Result so far: 502.814814
If we subtract 324 from 390, we get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 12:
The number 81 fits into 660 8 times, leaving a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 502.8148148
If we subtract 648 from 660, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 13:
81 goes into 120 1 times with a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 502.81481481
Subtracting 81 from 120 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

The quotient of the division is 502.81481481, and the remainder is 3.9e-08.