We're dividing 81716828 by 399 
We're looking to find how many times 399 goes into 81716828.

Moving on to step 1:
When dividing 8 by 399, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 399

Moving on to step 2:
The number 399 fits into 81 0 times, leaving a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 81 after subtracting 0 from 81.
Fetch the next digit (7) from the dividend, attach it to 81 and continue: 817 / 399

On to step 3:
399 goes into 817 2 times with a remainder of 19.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 798 from 817 to get 19.
Take the next digit (1) from the dividend and append it to 19, then repeat: 191 / 399

Let's proceed to step 4:
399 goes into 191 0 times with a remainder of 191.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
If we subtract 0 from 191, we get 191.
Bring next digit (6) of the dividend behind the 191 and repeat the process: 1916 / 399

Advancing to step 5:
When dividing 1916 by 399, we get 4 with a remainder of 320.
Write down 4 as next digit of the result. 
Result so far: 204.0
Subtract 1596 from 1916 to get 320.
Include the next digit (8) from the dividend after 320, then repeat: 3208 / 399

Advancing to step 6:
If we divide 3208 by 399, we get 8 and a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 2048.0
If we take 3192 away from 3208, we end up with 16.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 399

Let's proceed to step 7:
When dividing 162 by 399, we get 0 with a remainder of 162.
Use 0 as the next digit of our solution. 
Result so far: 20480.0
Subtract 0 from 162 to get 162.
Take the next digit (8) from the dividend and append it to 162, then repeat: 1628 / 399

Step 8:
399 can be fit into 1628 4 times, resulting in a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 204804.0
Subtract 1596 from 1628 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 9:
320 divided by 399 is 0 with a remainder of 320.
Put 0 as the next digit of the answer. 
Result so far: 204804.0
If we subtract 0 from 320, we get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Advancing to step 10:
If we divide 3200 by 399, we get 8 and a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 204804.08
Subtracting 3192 from 3200 leaves us 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.

Step 11:
The number 399 fits into 80 0 times, leaving a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 204804.08
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 12:
399 goes into 800 2 times with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 204804.0802
Deduct 798 from 800 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 13:
The number 399 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 204804.0802
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
If we divide 200 by 399, we get 0 and a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 204804.0802
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 204804.0802 with a balance of 2e-05.