946723 ÷ 81 
We want to figure out the number of times 946723 can be divided by 81.

On to step 1:
When dividing 9 by 81, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 81

Advancing to step 2:
When dividing 94 by 81, we get 1 with a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 81 away from 94, we end up with 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 81

Step 3:
136 divided by 81 is 1 with a remainder of 55.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 81 from 136 to get 55.
Append the next digit (7) from the dividend to 55 and continue with: 557 / 81

Let's proceed to step 4:
If we divide 557 by 81, we get 6 and a remainder of 71.
The number 6 becomes the next digit in our result. 
Result so far: 116.0
If we take 486 away from 557, we end up with 71.
Bring next digit (2) of the dividend behind the 71 and repeat the process: 712 / 81

Moving on to step 5:
If we divide 712 by 81, we get 8 and a remainder of 64.
The next digit of our result is 8. 
Result so far: 1168.0
The remainder is 64 after subtracting 648 from 712.
Grab the next digit (3) from the dividend, add it to 64, then carry on: 643 / 81

Step 6:
When dividing 643 by 81, we get 7 with a remainder of 76.
Put 7 as the next digit of the answer. 
Result so far: 11687.0
If we subtract 567 from 643, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 7:
81 goes into 760 9 times with a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 11687.9
Subtracting 729 from 760 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 8:
81 can be fit into 310 3 times, resulting in a remainder of 67.
The next digit of our result is 3. 
Result so far: 11687.93
The remainder is 67 after subtracting 243 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Let's proceed to step 9:
81 can be fit into 670 8 times, resulting in a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 11687.938
Deduct 648 from 670 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 10:
220 divided by 81 is 2 with a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 11687.9382
The remainder is 58 after subtracting 162 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 11:
81 goes into 580 7 times with a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 11687.93827
The remainder is 13 after subtracting 567 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 12:
When dividing 130 by 81, we get 1 with a remainder of 49.
Write down 1 as next digit of the result. 
Result so far: 11687.938271
Deduct 81 from 130 and we're left with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Step 13:
When dividing 490 by 81, we get 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 11687.9382716
The remainder is 4 after subtracting 486 from 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 14:
40 divided by 81 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 11687.9382716
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 11687.9382716 with a remainder of 4e-08.