We're dividing 81097173 by 355 
Let's see how many times 355 fits into 81097173.

Step 1:
When dividing 8 by 355, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in 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 / 355

Let's proceed to step 2:
When dividing 81 by 355, we get 0 with a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 81 after subtracting 0 from 81.
Grab the next digit (0) from the dividend, add it to 81, then carry on: 810 / 355

On to step 3:
355 can be fit into 810 2 times, resulting in a remainder of 100.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 710 from 810 leaves us with 100.
Append the next digit (9) from the dividend to 100 and continue with: 1009 / 355

Moving on to step 4:
When dividing 1009 by 355, we get 2 with a remainder of 299.
Put 2 as the next digit of the answer. 
Result so far: 22.0
If we take 710 away from 1009, we end up with 299.
Take the next digit (7) from the dividend and append it to 299, then repeat: 2997 / 355

Going ahead to step 5:
355 goes into 2997 8 times with a remainder of 157.
The number 8 becomes the next digit in our result. 
Result so far: 228.0
Subtracting 2840 from 2997 leaves us with 157.
Take the next digit (1) from the dividend and append it to 157, then repeat: 1571 / 355

Advancing to step 6:
If we divide 1571 by 355, we get 4 and a remainder of 151.
The next digit of our result is 4. 
Result so far: 2284.0
Deduct 1420 from 1571 and we're left with 151.
Take the next digit (7) from the dividend and append it to 151, then repeat: 1517 / 355

Let's proceed to step 7:
If we divide 1517 by 355, we get 4 and a remainder of 97.
Put 4 as the next digit of the answer. 
Result so far: 22844.0
Subtract 1420 from 1517 to get 97.
Fetch the next digit (3) from the dividend, attach it to 97 and continue: 973 / 355

On to step 8:
355 can be fit into 973 2 times, resulting in a remainder of 263.
Put 2 as the next digit of the answer. 
Result so far: 228442.0
Deduct 710 from 973 and we're left with 263.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2630, and continue the process.

Moving on to step 9:
355 can be fit into 2630 7 times, resulting in a remainder of 145.
The number 7 becomes the next digit in our result. 
Result so far: 228442.7
The remainder is 145 after subtracting 2485 from 2630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Advancing to step 10:
355 can be fit into 1450 4 times, resulting in a remainder of 30.
Record the quotient 4 as the next digit in the result. 
Result so far: 228442.74
Subtract 1420 from 1450 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 11:
The number 355 fits into 300 0 times, leaving a remainder of 300.
Write down 0 as next digit of the result. 
Result so far: 228442.74
Subtract 0 from 300 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Moving on to step 12:
If we divide 3000 by 355, we get 8 and a remainder of 160.
Put 8 as the next digit of the answer. 
Result so far: 228442.7408
Subtract 2840 from 3000 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 13:
If we divide 1600 by 355, we get 4 and a remainder of 180.
The number 4 becomes the next digit in our result. 
Result so far: 228442.74084
The remainder is 180 after subtracting 1420 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Step 14:
When dividing 1800 by 355, we get 5 with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 228442.740845
Deduct 1775 from 1800 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 15:
When dividing 250 by 355, we get 0 with a remainder of 250.
The next digit of our result is 0. 
Result so far: 228442.740845
Deduct 0 from 250 and we're left with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Let's proceed to step 16:
355 goes into 2500 7 times with a remainder of 15.
Use 7 as the next digit of our solution. 
Result so far: 228442.74084507
If we subtract 2485 from 2500, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

The final result is 228442.74084507 with a remainder of 1.5e-08.