We're dividing 443540 by 81 
We're looking to find how many times 81 goes into 443540.

On to step 1:
81 can be fit into 4 0 times, resulting in a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 81

Advancing to step 2:
44 divided by 81 is 0 with a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Take the next digit (3) from the dividend and append it to 44, then repeat: 443 / 81

Moving on to step 3:
When dividing 443 by 81, we get 5 with a remainder of 38.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 405 from 443 leaves us with 38.
Bring next digit (5) of the dividend behind the 38 and repeat the process: 385 / 81

Going ahead to step 4:
385 divided by 81 is 4 with a remainder of 61.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
Subtracting 324 from 385 leaves us with 61.
Include the next digit (4) from the dividend after 61, then repeat: 614 / 81

Advancing to step 5:
The number 81 fits into 614 7 times, leaving a remainder of 47.
Write down 7 as next digit of the result. 
Result so far: 547.0
If we subtract 567 from 614, we get 47.
Fetch the next digit (0) from the dividend, attach it to 47 and continue: 470 / 81

Advancing to step 6:
81 can be fit into 470 5 times, resulting in a remainder of 65.
Use 5 as the next digit of our solution. 
Result so far: 5475.0
Subtracting 405 from 470 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 7:
81 can be fit into 650 8 times, resulting in a remainder of 2.
The next digit of our result is 8. 
Result so far: 5475.8
Subtract 648 from 650 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 8:
81 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 5475.8
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
81 can be fit into 200 2 times, resulting in a remainder of 38.
The next digit of our result is 2. 
Result so far: 5475.802
If we take 162 away from 200, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 10:
When dividing 380 by 81, we get 4 with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 5475.8024
Subtract 324 from 380 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 11:
560 divided by 81 is 6 with a remainder of 74.
The next digit of our result is 6. 
Result so far: 5475.80246
If we subtract 486 from 560, we get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 12:
81 goes into 740 9 times with a remainder of 11.
Record the quotient 9 as the next digit in the result. 
Result so far: 5475.802469
Subtracting 729 from 740 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 13:
110 divided by 81 is 1 with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 5475.8024691
Subtract 81 from 110 to get 29.
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 14:
290 divided by 81 is 3 with a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 5475.80246913
Deduct 243 from 290 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

In conclusion, the division gives 5475.80246913 with a balance of 4.7e-08.