We're dividing 81736473 by 409 
Let's see how many times 409 fits into 81736473.

Going ahead to step 1:
When dividing 8 by 409, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 409

Moving on to step 2:
When dividing 81 by 409, we get 0 with a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 81 leaves us with 81.
Include the next digit (7) from the dividend after 81, then repeat: 817 / 409

Step 3:
When dividing 817 by 409, we get 1 with a remainder of 408.
The next digit of our result is 1. 
Result so far: 1.0
If we take 409 away from 817, we end up with 408.
Grab the next digit (3) from the dividend, add it to 408, then carry on: 4083 / 409

Moving on to step 4:
409 can be fit into 4083 9 times, resulting in a remainder of 402.
Use 9 as the next digit of our solution. 
Result so far: 19.0
Subtracting 3681 from 4083 leaves us with 402.
Fetch the next digit (6) from the dividend, attach it to 402 and continue: 4026 / 409

Going ahead to step 5:
409 goes into 4026 9 times with a remainder of 345.
Use 9 as the next digit of our solution. 
Result so far: 199.0
Subtracting 3681 from 4026 leaves us with 345.
Fetch the next digit (4) from the dividend, attach it to 345 and continue: 3454 / 409

Going ahead to step 6:
The number 409 fits into 3454 8 times, leaving a remainder of 182.
Put 8 as the next digit of the answer. 
Result so far: 1998.0
Deduct 3272 from 3454 and we're left with 182.
Grab the next digit (7) from the dividend, add it to 182, then carry on: 1827 / 409

Going ahead to step 7:
409 can be fit into 1827 4 times, resulting in a remainder of 191.
Put 4 as the next digit of the answer. 
Result so far: 19984.0
Subtracting 1636 from 1827 leaves us with 191.
Fetch the next digit (3) from the dividend, attach it to 191 and continue: 1913 / 409

Advancing to step 8:
The number 409 fits into 1913 4 times, leaving a remainder of 277.
The next digit of our result is 4. 
Result so far: 199844.0
Deduct 1636 from 1913 and we're left with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

Moving on to step 9:
If we divide 2770 by 409, we get 6 and a remainder of 316.
The number 6 becomes the next digit in our result. 
Result so far: 199844.6
If we subtract 2454 from 2770, we get 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Advancing to step 10:
409 goes into 3160 7 times with a remainder of 297.
Record the quotient 7 as the next digit in the result. 
Result so far: 199844.67
Deduct 2863 from 3160 and we're left with 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Let's proceed to step 11:
The number 409 fits into 2970 7 times, leaving a remainder of 107.
The number 7 becomes the next digit in our result. 
Result so far: 199844.677
The remainder is 107 after subtracting 2863 from 2970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

The final result is 199844.677 with a remainder of 0.0107.