267 ÷ 5 = 53 R2
Let's divide 267 by 5.

Step 1:
5 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 5

Step 2:
5 goes into 26 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 25 from 26 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 5

Step 3:
5 goes into 17 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 53
Subtract 15 from 17 to get 2.

The final result is 53 with a remainder of 2.