We're dividing 81017926 by 231 
We're looking to find how many times 231 goes into 81017926.

Moving on to step 1:
231 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 231

Going ahead to step 2:
81 divided by 231 is 0 with a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 81 leaves us with 81.
Fetch the next digit (0) from the dividend, attach it to 81 and continue: 810 / 231

Moving on to step 3:
When dividing 810 by 231, we get 3 with a remainder of 117.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 693 from 810 leaves us with 117.
Append the next digit (1) from the dividend to 117 and continue with: 1171 / 231

Going ahead to step 4:
1171 divided by 231 is 5 with a remainder of 16.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Deduct 1155 from 1171 and we're left with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 231

Going ahead to step 5:
231 goes into 167 0 times with a remainder of 167.
The next digit of our result is 0. 
Result so far: 350.0
If we subtract 0 from 167, we get 167.
Grab the next digit (9) from the dividend, add it to 167, then carry on: 1679 / 231

Moving on to step 6:
231 goes into 1679 7 times with a remainder of 62.
Write down 7 as next digit of the result. 
Result so far: 3507.0
Subtract 1617 from 1679 to get 62.
Fetch the next digit (2) from the dividend, attach it to 62 and continue: 622 / 231

Step 7:
622 divided by 231 is 2 with a remainder of 160.
Record the quotient 2 as the next digit in the result. 
Result so far: 35072.0
Deduct 462 from 622 and we're left with 160.
Fetch the next digit (6) from the dividend, attach it to 160 and continue: 1606 / 231

Step 8:
231 goes into 1606 6 times with a remainder of 220.
Put 6 as the next digit of the answer. 
Result so far: 350726.0
Subtract 1386 from 1606 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 9:
2200 divided by 231 is 9 with a remainder of 121.
Write down 9 as next digit of the result. 
Result so far: 350726.9
The remainder is 121 after subtracting 2079 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Let's proceed to step 10:
231 can be fit into 1210 5 times, resulting in a remainder of 55.
Write down 5 as next digit of the result. 
Result so far: 350726.95
The remainder is 55 after subtracting 1155 from 1210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 11:
The number 231 fits into 550 2 times, leaving a remainder of 88.
The next digit of our result is 2. 
Result so far: 350726.952
If we subtract 462 from 550, 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.

Going ahead to step 12:
880 divided by 231 is 3 with a remainder of 187.
Put 3 as the next digit of the answer. 
Result so far: 350726.9523
Subtracting 693 from 880 leaves us with 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Going ahead to step 13:
231 goes into 1870 8 times with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 350726.95238
If we subtract 1848 from 1870, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 14:
If we divide 220 by 231, we get 0 and a remainder of 220.
Write down 0 as next digit of the result. 
Result so far: 350726.95238
Deduct 0 from 220 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 15:
The number 231 fits into 2200 9 times, leaving a remainder of 121.
Use 9 as the next digit of our solution. 
Result so far: 350726.9523809
The remainder is 121 after subtracting 2079 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Going ahead to step 16:
If we divide 1210 by 231, we get 5 and a remainder of 55.
The next digit of our result is 5. 
Result so far: 350726.95238095
Deduct 1155 from 1210 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

In conclusion, the division gives 350726.95238095 with a balance of 5.5e-08.