We look at the division of 81264942 by 406 
Let's see how many times 406 fits into 81264942.

Going ahead to step 1:
The number 406 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 406

Let's proceed to step 2:
If we divide 81 by 406, we get 0 and a remainder of 81.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 81 after subtracting 0 from 81.
Bring next digit (2) of the dividend behind the 81 and repeat the process: 812 / 406

Moving on to step 3:
406 can be fit into 812 2 times, resulting in a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 812 from 812 leaves us with 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 406

Going ahead to step 4:
If we divide 6 by 406, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we subtract 0 from 6, we get 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 406

Advancing to step 5:
When dividing 64 by 406, we get 0 with a remainder of 64.
The number 0 becomes the next digit in our result. 
Result so far: 200.0
Subtract 0 from 64 to get 64.
Grab the next digit (9) from the dividend, add it to 64, then carry on: 649 / 406

Moving on to step 6:
406 goes into 649 1 times with a remainder of 243.
Record the quotient 1 as the next digit in the result. 
Result so far: 2001.0
If we take 406 away from 649, we end up with 243.
Include the next digit (4) from the dividend after 243, then repeat: 2434 / 406

On to step 7:
406 goes into 2434 5 times with a remainder of 404.
Write down 5 as next digit of the result. 
Result so far: 20015.0
Subtracting 2030 from 2434 leaves us with 404.
Grab the next digit (2) from the dividend, add it to 404, then carry on: 4042 / 406

Step 8:
When dividing 4042 by 406, we get 9 with a remainder of 388.
Use 9 as the next digit of our solution. 
Result so far: 200159.0
The remainder is 388 after subtracting 3654 from 4042.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Step 9:
When dividing 3880 by 406, we get 9 with a remainder of 226.
Use 9 as the next digit of our solution. 
Result so far: 200159.9
Subtract 3654 from 3880 to get 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Advancing to step 10:
406 goes into 2260 5 times with a remainder of 230.
Put 5 as the next digit of the answer. 
Result so far: 200159.95
The remainder is 230 after subtracting 2030 from 2260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Going ahead to step 11:
The number 406 fits into 2300 5 times, leaving a remainder of 270.
Put 5 as the next digit of the answer. 
Result so far: 200159.955
If we take 2030 away from 2300, we end up with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

In conclusion, the division gives 200159.955 with a balance of 0.027.