We look at the division of 438171 by 81 
We want to divide 438171 by 81.

Let's proceed to step 1:
81 can be fit into 4 0 times, resulting in a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 81

Going ahead to step 2:
81 goes into 43 0 times with a remainder of 43.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 43 and we're left with 43.
Fetch the next digit (8) from the dividend, attach it to 43 and continue: 438 / 81

Advancing to step 3:
When dividing 438 by 81, we get 5 with a remainder of 33.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Deduct 405 from 438 and we're left with 33.
Take the next digit (1) from the dividend and append it to 33, then repeat: 331 / 81

On to step 4:
When dividing 331 by 81, we get 4 with a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 54.0
If we subtract 324 from 331, we get 7.
Grab the next digit (7) from the dividend, add it to 7, then carry on: 77 / 81

Advancing to step 5:
If we divide 77 by 81, we get 0 and a remainder of 77.
The number 0 becomes the next digit in our result. 
Result so far: 540.0
If we take 0 away from 77, we end up with 77.
Fetch the next digit (1) from the dividend, attach it to 77 and continue: 771 / 81

Let's proceed to step 6:
When dividing 771 by 81, we get 9 with a remainder of 42.
Write down 9 as next digit of the result. 
Result so far: 5409.0
Deduct 729 from 771 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 7:
When dividing 420 by 81, we get 5 with a remainder of 15.
The next digit of our result is 5. 
Result so far: 5409.5
If we subtract 405 from 420, 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.

On to step 8:
81 can be fit into 150 1 times, resulting in a remainder of 69.
The number 1 becomes the next digit in our result. 
Result so far: 5409.51
If we take 81 away from 150, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 9:
If we divide 690 by 81, we get 8 and a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 5409.518
Deduct 648 from 690 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 10:
81 can be fit into 420 5 times, resulting in a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 5409.5185
If we take 405 away from 420, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 11:
If we divide 150 by 81, we get 1 and a remainder of 69.
Use 1 as the next digit of our solution. 
Result so far: 5409.51851
If we take 81 away from 150, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 12:
When dividing 690 by 81, we get 8 with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 5409.518518
The remainder is 42 after subtracting 648 from 690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 13:
The number 81 fits into 420 5 times, leaving a remainder of 15.
Write down 5 as next digit of the result. 
Result so far: 5409.5185185
Subtract 405 from 420 to 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.

Advancing to step 14:
The number 81 fits into 150 1 times, leaving a remainder of 69.
Use 1 as the next digit of our solution. 
Result so far: 5409.51851851
Subtract 81 from 150 to get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

After the division, we end up with 5409.51851851 and a remainder of 6.9e-08.