81178288 ÷ 348 
We want to figure out the number of times 81178288 can be divided by 348.

Moving on to step 1:
If we divide 8 by 348, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 348

Advancing to step 2:
348 goes into 81 0 times with a remainder of 81.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 81 to get 81.
Fetch the next digit (1) from the dividend, attach it to 81 and continue: 811 / 348

Step 3:
If we divide 811 by 348, we get 2 and a remainder of 115.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 696 away from 811, we end up with 115.
Grab the next digit (7) from the dividend, add it to 115, then carry on: 1157 / 348

On to step 4:
The number 348 fits into 1157 3 times, leaving a remainder of 113.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtracting 1044 from 1157 leaves us with 113.
Append the next digit (8) from the dividend to 113 and continue with: 1138 / 348

Advancing to step 5:
1138 divided by 348 is 3 with a remainder of 94.
Write down 3 as next digit of the result. 
Result so far: 233.0
Subtract 1044 from 1138 to get 94.
Include the next digit (2) from the dividend after 94, then repeat: 942 / 348

Moving on to step 6:
The number 348 fits into 942 2 times, leaving a remainder of 246.
Put 2 as the next digit of the answer. 
Result so far: 2332.0
If we subtract 696 from 942, we get 246.
Grab the next digit (8) from the dividend, add it to 246, then carry on: 2468 / 348

Let's proceed to step 7:
348 can be fit into 2468 7 times, resulting in a remainder of 32.
The number 7 becomes the next digit in our result. 
Result so far: 23327.0
Deduct 2436 from 2468 and we're left with 32.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 348

Step 8:
348 goes into 328 0 times with a remainder of 328.
Record the quotient 0 as the next digit in the result. 
Result so far: 233270.0
Deduct 0 from 328 and we're left with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Let's proceed to step 9:
3280 divided by 348 is 9 with a remainder of 148.
Write down 9 as next digit of the result. 
Result so far: 233270.9
The remainder is 148 after subtracting 3132 from 3280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Advancing to step 10:
The number 348 fits into 1480 4 times, leaving a remainder of 88.
Write down 4 as next digit of the result. 
Result so far: 233270.94
If we subtract 1392 from 1480, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 11:
348 can be fit into 880 2 times, resulting in a remainder of 184.
The number 2 becomes the next digit in our result. 
Result so far: 233270.942
Subtract 696 from 880 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.

Let's proceed to step 12:
The number 348 fits into 1840 5 times, leaving a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 233270.9425
Deduct 1740 from 1840 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 13:
When dividing 1000 by 348, we get 2 with a remainder of 304.
The next digit of our result is 2. 
Result so far: 233270.94252
If we take 696 away from 1000, 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.

On to step 14:
The number 348 fits into 3040 8 times, leaving a remainder of 256.
The next digit of our result is 8. 
Result so far: 233270.942528
Subtracting 2784 from 3040 leaves us with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Let's proceed to step 15:
348 can be fit into 2560 7 times, resulting in a remainder of 124.
The next digit of our result is 7. 
Result so far: 233270.9425287
The remainder is 124 after subtracting 2436 from 2560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Advancing to step 16:
If we divide 1240 by 348, we get 3 and a remainder of 196.
The next digit of our result is 3. 
Result so far: 233270.94252873
Deduct 1044 from 1240 and we're left with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

In conclusion, the division gives 233270.94252873 with a balance of 1.96e-07.