We look at the division of 71997938 by 81 
We're looking to find how many times 81 goes into 71997938.

Let's proceed to step 1:
7 divided by 81 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 81

Moving on to step 2:
When dividing 71 by 81, we get 0 with a remainder of 71.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Include the next digit (9) from the dividend after 71, then repeat: 719 / 81

Going ahead to step 3:
719 divided by 81 is 8 with a remainder of 71.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtracting 648 from 719 leaves us with 71.
Take the next digit (9) from the dividend and append it to 71, then repeat: 719 / 81

Moving on to step 4:
719 divided by 81 is 8 with a remainder of 71.
The next digit of our result is 8. 
Result so far: 88.0
Deduct 648 from 719 and we're left with 71.
Take the next digit (7) from the dividend and append it to 71, then repeat: 717 / 81

Going ahead to step 5:
If we divide 717 by 81, we get 8 and a remainder of 69.
Put 8 as the next digit of the answer. 
Result so far: 888.0
If we take 648 away from 717, we end up with 69.
Take the next digit (9) from the dividend and append it to 69, then repeat: 699 / 81

Step 6:
81 goes into 699 8 times with a remainder of 51.
Write down 8 as next digit of the result. 
Result so far: 8888.0
The remainder is 51 after subtracting 648 from 699.
Include the next digit (3) from the dividend after 51, then repeat: 513 / 81

Going ahead to step 7:
If we divide 513 by 81, we get 6 and a remainder of 27.
Use 6 as the next digit of our solution. 
Result so far: 88886.0
If we take 486 away from 513, we end up with 27.
Bring next digit (8) of the dividend behind the 27 and repeat the process: 278 / 81

Going ahead to step 8:
The number 81 fits into 278 3 times, leaving a remainder of 35.
Write down 3 as next digit of the result. 
Result so far: 888863.0
Subtracting 243 from 278 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 9:
81 goes into 350 4 times with a remainder of 26.
The next digit of our result is 4. 
Result so far: 888863.4
If we take 324 away from 350, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 10:
If we divide 260 by 81, we get 3 and a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 888863.43
Deduct 243 from 260 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 11:
When dividing 170 by 81, we get 2 with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 888863.432
If we take 162 away from 170, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 12:
When dividing 80 by 81, we get 0 with a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 888863.432
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 13:
The number 81 fits into 800 9 times, leaving a remainder of 71.
The next digit of our result is 9. 
Result so far: 888863.43209
If we subtract 729 from 800, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 14:
710 divided by 81 is 8 with a remainder of 62.
Use 8 as the next digit of our solution. 
Result so far: 888863.432098
If we subtract 648 from 710, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 15:
81 goes into 620 7 times with a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 888863.4320987
Subtracting 567 from 620 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 16:
The number 81 fits into 530 6 times, leaving a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 888863.43209876
Subtract 486 from 530 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

The final outcome is 888863.43209876, with a leftover of 4.4e-08.