We look at the division of 439074 by 81 
We're looking to find how many times 81 goes into 439074.

Advancing to step 1:
When dividing 4 by 81, we get 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 81

Going ahead to step 2:
43 divided by 81 is 0 with a remainder of 43.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Include the next digit (9) from the dividend after 43, then repeat: 439 / 81

On to step 3:
The number 81 fits into 439 5 times, leaving a remainder of 34.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 405 from 439 leaves us with 34.
Grab the next digit (0) from the dividend, add it to 34, then carry on: 340 / 81

Step 4:
The number 81 fits into 340 4 times, leaving a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
If we subtract 324 from 340, we get 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 81

Let's proceed to step 5:
The number 81 fits into 167 2 times, leaving a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 542.0
If we subtract 162 from 167, we get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 81

Advancing to step 6:
If we divide 54 by 81, we get 0 and a remainder of 54.
The next digit of our result is 0. 
Result so far: 5420.0
If we subtract 0 from 54, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 7:
81 goes into 540 6 times with a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 5420.6
Deduct 486 from 540 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 8:
81 can be fit into 540 6 times, resulting in a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 5420.66
Subtract 486 from 540 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 5420.66 and a remainder of 0.054.