We look at the division of 392445 by 81 
We're looking to find how many times 81 goes into 392445.

Advancing to step 1:
3 divided by 81 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 81

Going ahead to step 2:
39 divided by 81 is 0 with a remainder of 39.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 81

Moving on to step 3:
When dividing 392 by 81, we get 4 with a remainder of 68.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 68 after subtracting 324 from 392.
Grab the next digit (4) from the dividend, add it to 68, then carry on: 684 / 81

Step 4:
The number 81 fits into 684 8 times, leaving a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 48.0
The remainder is 36 after subtracting 648 from 684.
Take the next digit (4) from the dividend and append it to 36, then repeat: 364 / 81

Going ahead to step 5:
If we divide 364 by 81, we get 4 and a remainder of 40.
The number 4 becomes the next digit in our result. 
Result so far: 484.0
The remainder is 40 after subtracting 324 from 364.
Take the next digit (5) from the dividend and append it to 40, then repeat: 405 / 81

On to step 6:
81 can be fit into 405 5 times, resulting in a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 4845.0
Deduct 405 from 405 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
When dividing 0 by 81, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 4845.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
The number 81 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 4845.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 4845.0 with a remaining 0.0.