We look at the division of 81731231 by 39 
Our goal is to divide 81731231 by 39.

Moving on to step 1:
39 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 39

On to step 2:
39 can be fit into 81 2 times, resulting in a remainder of 3.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 78 away from 81, we end up with 3.
Append the next digit (7) from the dividend to 3 and continue with: 37 / 39

Let's proceed to step 3:
If we divide 37 by 39, we get 0 and a remainder of 37.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
The remainder is 37 after subtracting 0 from 37.
Bring next digit (3) of the dividend behind the 37 and repeat the process: 373 / 39

Step 4:
The number 39 fits into 373 9 times, leaving a remainder of 22.
Put 9 as the next digit of the answer. 
Result so far: 209.0
The remainder is 22 after subtracting 351 from 373.
Append the next digit (1) from the dividend to 22 and continue with: 221 / 39

On to step 5:
221 divided by 39 is 5 with a remainder of 26.
The next digit of our result is 5. 
Result so far: 2095.0
If we take 195 away from 221, we end up with 26.
Take the next digit (2) from the dividend and append it to 26, then repeat: 262 / 39

Step 6:
The number 39 fits into 262 6 times, leaving a remainder of 28.
Write down 6 as next digit of the result. 
Result so far: 20956.0
If we subtract 234 from 262, we get 28.
Fetch the next digit (3) from the dividend, attach it to 28 and continue: 283 / 39

Advancing to step 7:
When dividing 283 by 39, we get 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 209567.0
Deduct 273 from 283 and we're left with 10.
Grab the next digit (1) from the dividend, add it to 10, then carry on: 101 / 39

Let's proceed to step 8:
101 divided by 39 is 2 with a remainder of 23.
Use 2 as the next digit of our solution. 
Result so far: 2095672.0
Subtracting 78 from 101 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 9:
If we divide 230 by 39, we get 5 and a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 2095672.5
Deduct 195 from 230 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 10:
If we divide 350 by 39, we get 8 and a remainder of 38.
The next digit of our result is 8. 
Result so far: 2095672.58
The remainder is 38 after subtracting 312 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 11:
The number 39 fits into 380 9 times, leaving a remainder of 29.
The next digit of our result is 9. 
Result so far: 2095672.589
The remainder is 29 after subtracting 351 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 12:
290 divided by 39 is 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 2095672.5897
Deduct 273 from 290 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 13:
When dividing 170 by 39, we get 4 with a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 2095672.58974
Deduct 156 from 170 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 14:
If we divide 140 by 39, we get 3 and a remainder of 23.
Put 3 as the next digit of the answer. 
Result so far: 2095672.589743
Deduct 117 from 140 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 15:
230 divided by 39 is 5 with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 2095672.5897435
Deduct 195 from 230 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 16:
350 divided by 39 is 8 with a remainder of 38.
The next digit of our result is 8. 
Result so far: 2095672.58974358
Subtract 312 from 350 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Our division results in 2095672.58974358 with a remaining 3.8e-08.