We look at the division of 260681 by 97 
We want to figure out the number of times 260681 can be divided by 97.

Moving on to step 1:
97 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 97

Step 2:
97 goes into 26 0 times with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Fetch the next digit (0) from the dividend, attach it to 26 and continue: 260 / 97

Advancing to step 3:
When dividing 260 by 97, we get 2 with a remainder of 66.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 194 from 260, we get 66.
Grab the next digit (6) from the dividend, add it to 66, then carry on: 666 / 97

On to step 4:
97 can be fit into 666 6 times, resulting in a remainder of 84.
The next digit of our result is 6. 
Result so far: 26.0
If we subtract 582 from 666, we get 84.
Grab the next digit (8) from the dividend, add it to 84, then carry on: 848 / 97

Advancing to step 5:
97 goes into 848 8 times with a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 268.0
If we take 776 away from 848, we end up with 72.
Append the next digit (1) from the dividend to 72 and continue with: 721 / 97

Step 6:
721 divided by 97 is 7 with a remainder of 42.
The next digit of our result is 7. 
Result so far: 2687.0
Subtract 679 from 721 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 7:
The number 97 fits into 420 4 times, leaving a remainder of 32.
The next digit of our result is 4. 
Result so far: 2687.4
Deduct 388 from 420 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 8:
If we divide 320 by 97, we get 3 and a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 2687.43
If we take 291 away from 320, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Moving on to step 9:
When dividing 290 by 97, we get 2 with a remainder of 96.
Write down 2 as next digit of the result. 
Result so far: 2687.432
If we take 194 away from 290, we end up with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 10:
When dividing 960 by 97, we get 9 with a remainder of 87.
Put 9 as the next digit of the answer. 
Result so far: 2687.4329
The remainder is 87 after subtracting 873 from 960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Advancing to step 11:
The number 97 fits into 870 8 times, leaving a remainder of 94.
The next digit of our result is 8. 
Result so far: 2687.43298
Subtract 776 from 870 to get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Moving on to step 12:
97 can be fit into 940 9 times, resulting in a remainder of 67.
The next digit of our result is 9. 
Result so far: 2687.432989
Subtract 873 from 940 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Advancing to step 13:
670 divided by 97 is 6 with a remainder of 88.
The next digit of our result is 6. 
Result so far: 2687.4329896
The remainder is 88 after subtracting 582 from 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 14:
97 can be fit into 880 9 times, resulting in a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 2687.43298969
Subtracting 873 from 880 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

In conclusion, the division gives 2687.43298969 with a balance of 7e-09.