We're dividing 81076139 by 926 
Our goal is to divide 81076139 by 926.

Moving on to step 1:
When dividing 8 by 926, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 926

On to step 2:
When dividing 81 by 926, 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 (0) from the dividend, attach it to 81 and continue: 810 / 926

Moving on to step 3:
926 goes into 810 0 times with a remainder of 810.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 810 after subtracting 0 from 810.
Grab the next digit (7) from the dividend, add it to 810, then carry on: 8107 / 926

On to step 4:
If we divide 8107 by 926, we get 8 and a remainder of 699.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we take 7408 away from 8107, we end up with 699.
Grab the next digit (6) from the dividend, add it to 699, then carry on: 6996 / 926

On to step 5:
926 goes into 6996 7 times with a remainder of 514.
Use 7 as the next digit of our solution. 
Result so far: 87.0
Deduct 6482 from 6996 and we're left with 514.
Bring next digit (1) of the dividend behind the 514 and repeat the process: 5141 / 926

Let's proceed to step 6:
5141 divided by 926 is 5 with a remainder of 511.
The next digit of our result is 5. 
Result so far: 875.0
If we take 4630 away from 5141, we end up with 511.
Grab the next digit (3) from the dividend, add it to 511, then carry on: 5113 / 926

Going ahead to step 7:
When dividing 5113 by 926, we get 5 with a remainder of 483.
The number 5 becomes the next digit in our result. 
Result so far: 8755.0
If we take 4630 away from 5113, we end up with 483.
Include the next digit (9) from the dividend after 483, then repeat: 4839 / 926

Step 8:
4839 divided by 926 is 5 with a remainder of 209.
Record the quotient 5 as the next digit in the result. 
Result so far: 87555.0
If we subtract 4630 from 4839, we get 209.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

On to step 9:
926 goes into 2090 2 times with a remainder of 238.
Record the quotient 2 as the next digit in the result. 
Result so far: 87555.2
Deduct 1852 from 2090 and we're left with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Advancing to step 10:
2380 divided by 926 is 2 with a remainder of 528.
Use 2 as the next digit of our solution. 
Result so far: 87555.22
Deduct 1852 from 2380 and we're left with 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

In conclusion, the division gives 87555.22 with a balance of 0.528.