81940228 ÷ 312 
We're looking to find how many times 312 goes into 81940228.

Step 1:
If we divide 8 by 312, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 312

Going ahead to step 2:
If we divide 81 by 312, we get 0 and a remainder of 81.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 81 and we're left with 81.
Bring next digit (9) of the dividend behind the 81 and repeat the process: 819 / 312

On to step 3:
312 can be fit into 819 2 times, resulting in a remainder of 195.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 195 after subtracting 624 from 819.
Fetch the next digit (4) from the dividend, attach it to 195 and continue: 1954 / 312

Let's proceed to step 4:
1954 divided by 312 is 6 with a remainder of 82.
Write down 6 as next digit of the result. 
Result so far: 26.0
Subtracting 1872 from 1954 leaves us with 82.
Take the next digit (0) from the dividend and append it to 82, then repeat: 820 / 312

Moving on to step 5:
If we divide 820 by 312, we get 2 and a remainder of 196.
The next digit of our result is 2. 
Result so far: 262.0
Deduct 624 from 820 and we're left with 196.
Take the next digit (2) from the dividend and append it to 196, then repeat: 1962 / 312

Let's proceed to step 6:
If we divide 1962 by 312, we get 6 and a remainder of 90.
The next digit of our result is 6. 
Result so far: 2626.0
Subtract 1872 from 1962 to get 90.
Grab the next digit (2) from the dividend, add it to 90, then carry on: 902 / 312

Going ahead to step 7:
If we divide 902 by 312, we get 2 and a remainder of 278.
Record the quotient 2 as the next digit in the result. 
Result so far: 26262.0
Subtract 624 from 902 to get 278.
Bring next digit (8) of the dividend behind the 278 and repeat the process: 2788 / 312

Advancing to step 8:
2788 divided by 312 is 8 with a remainder of 292.
Record the quotient 8 as the next digit in the result. 
Result so far: 262628.0
If we take 2496 away from 2788, we end up with 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Going ahead to step 9:
When dividing 2920 by 312, we get 9 with a remainder of 112.
The next digit of our result is 9. 
Result so far: 262628.9
If we take 2808 away from 2920, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Going ahead to step 10:
When dividing 1120 by 312, we get 3 with a remainder of 184.
Record the quotient 3 as the next digit in the result. 
Result so far: 262628.93
Subtract 936 from 1120 to get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Moving on to step 11:
1840 divided by 312 is 5 with a remainder of 280.
Record the quotient 5 as the next digit in the result. 
Result so far: 262628.935
Deduct 1560 from 1840 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 12:
When dividing 2800 by 312, we get 8 with a remainder of 304.
Record the quotient 8 as the next digit in the result. 
Result so far: 262628.9358
If we take 2496 away from 2800, we end up with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Let's proceed to step 13:
When dividing 3040 by 312, we get 9 with a remainder of 232.
Write down 9 as next digit of the result. 
Result so far: 262628.93589
Subtract 2808 from 3040 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Moving on to step 14:
The number 312 fits into 2320 7 times, leaving a remainder of 136.
The number 7 becomes the next digit in our result. 
Result so far: 262628.935897
If we take 2184 away from 2320, we end up with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Step 15:
1360 divided by 312 is 4 with a remainder of 112.
Record the quotient 4 as the next digit in the result. 
Result so far: 262628.9358974
If we subtract 1248 from 1360, we get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Going ahead to step 16:
If we divide 1120 by 312, we get 3 and a remainder of 184.
The number 3 becomes the next digit in our result. 
Result so far: 262628.93589743
Deduct 936 from 1120 and we're left with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

The quotient of the division is 262628.93589743, and the remainder is 1.84e-07.