We look at the division of 262985 by 61 
We're looking to find how many times 61 goes into 262985.

Advancing to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 61

Going ahead to step 2:
61 can be fit into 26 0 times, resulting in a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Fetch the next digit (2) from the dividend, attach it to 26 and continue: 262 / 61

Moving on to step 3:
262 divided by 61 is 4 with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 18 after subtracting 244 from 262.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 61

Step 4:
189 divided by 61 is 3 with a remainder of 6.
The next digit of our result is 3. 
Result so far: 43.0
If we subtract 183 from 189, we get 6.
Grab the next digit (8) from the dividend, add it to 6, then carry on: 68 / 61

Advancing to step 5:
The number 61 fits into 68 1 times, leaving a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 431.0
Subtract 61 from 68 to get 7.
Include the next digit (5) from the dividend after 7, then repeat: 75 / 61

Advancing to step 6:
The number 61 fits into 75 1 times, leaving a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 4311.0
Deduct 61 from 75 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
The number 61 fits into 140 2 times, leaving a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 4311.2
The remainder is 18 after subtracting 122 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 8:
If we divide 180 by 61, we get 2 and a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 4311.22
Subtracting 122 from 180 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

After the division, we end up with 4311.22 and a remainder of 0.058.