81611540 ÷ 997 
Let's see how many times 997 fits into 81611540.

Step 1:
The number 997 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in 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 / 997

Going ahead to step 2:
The number 997 fits into 81 0 times, leaving a remainder of 81.
Put 0 as the next digit of the answer. 
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 / 997

Advancing to step 3:
997 goes into 816 0 times with a remainder of 816.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 816 and we're left with 816.
Bring next digit (1) of the dividend behind the 816 and repeat the process: 8161 / 997

Moving on to step 4:
The number 997 fits into 8161 8 times, leaving a remainder of 185.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 7976 from 8161 to get 185.
Grab the next digit (1) from the dividend, add it to 185, then carry on: 1851 / 997

On to step 5:
1851 divided by 997 is 1 with a remainder of 854.
Write down 1 as next digit of the result. 
Result so far: 81.0
Deduct 997 from 1851 and we're left with 854.
Append the next digit (5) from the dividend to 854 and continue with: 8545 / 997

On to step 6:
The number 997 fits into 8545 8 times, leaving a remainder of 569.
The next digit of our result is 8. 
Result so far: 818.0
If we subtract 7976 from 8545, we get 569.
Bring next digit (4) of the dividend behind the 569 and repeat the process: 5694 / 997

On to step 7:
997 can be fit into 5694 5 times, resulting in a remainder of 709.
Record the quotient 5 as the next digit in the result. 
Result so far: 8185.0
Subtract 4985 from 5694 to get 709.
Append the next digit (0) from the dividend to 709 and continue with: 7090 / 997

Going ahead to step 8:
If we divide 7090 by 997, we get 7 and a remainder of 111.
Write down 7 as next digit of the result. 
Result so far: 81857.0
If we take 6979 away from 7090, we end up with 111.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1110, and continue the process.

Let's proceed to step 9:
When dividing 1110 by 997, we get 1 with a remainder of 113.
The next digit of our result is 1. 
Result so far: 81857.1
If we take 997 away from 1110, we end up with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

Advancing to step 10:
If we divide 1130 by 997, we get 1 and a remainder of 133.
Use 1 as the next digit of our solution. 
Result so far: 81857.11
If we take 997 away from 1130, we end up with 133.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1330, and continue the process.

The final result is 81857.11 with a remainder of 0.133.