Let's divide 81609940 by 867
We want to figure out the number of times 81609940 can be divided by 867.

On to step 1:
When dividing 8 by 867, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 867

Going ahead to step 2:
When dividing 81 by 867, we get 0 with a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 81, we get 81.
Fetch the next digit (6) from the dividend, attach it to 81 and continue: 816 / 867

Let's proceed to step 3:
867 can be fit into 816 0 times, resulting in a remainder of 816.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 816 and we're left with 816.
Take the next digit (0) from the dividend and append it to 816, then repeat: 8160 / 867

Going ahead to step 4:
8160 divided by 867 is 9 with a remainder of 357.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
The remainder is 357 after subtracting 7803 from 8160.
Include the next digit (9) from the dividend after 357, then repeat: 3579 / 867

Let's proceed to step 5:
3579 divided by 867 is 4 with a remainder of 111.
The next digit of our result is 4. 
Result so far: 94.0
If we take 3468 away from 3579, we end up with 111.
Fetch the next digit (9) from the dividend, attach it to 111 and continue: 1119 / 867

On to step 6:
1119 divided by 867 is 1 with a remainder of 252.
The next digit of our result is 1. 
Result so far: 941.0
If we take 867 away from 1119, we end up with 252.
Bring next digit (4) of the dividend behind the 252 and repeat the process: 2524 / 867

Let's proceed to step 7:
2524 divided by 867 is 2 with a remainder of 790.
Write down 2 as next digit of the result. 
Result so far: 9412.0
Deduct 1734 from 2524 and we're left with 790.
Bring next digit (0) of the dividend behind the 790 and repeat the process: 7900 / 867

Let's proceed to step 8:
When dividing 7900 by 867, we get 9 with a remainder of 97.
Write down 9 as next digit of the result. 
Result so far: 94129.0
The remainder is 97 after subtracting 7803 from 7900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 970, and continue the process.

On to step 9:
867 can be fit into 970 1 times, resulting in a remainder of 103.
The next digit of our result is 1. 
Result so far: 94129.1
Subtracting 867 from 970 leaves us with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Moving on to step 10:
867 goes into 1030 1 times with a remainder of 163.
The number 1 becomes the next digit in our result. 
Result so far: 94129.11
Deduct 867 from 1030 and we're left with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

In conclusion, the division gives 94129.11 with a balance of 0.163.