We're dividing 261440 by 36 
Let's see how many times 36 fits into 261440.

Let's proceed to step 1:
36 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 36

Moving on to step 2:
36 can be fit into 26 0 times, resulting in a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 36

On to step 3:
When dividing 261 by 36, we get 7 with a remainder of 9.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 252 from 261 and we're left with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 36

Advancing to step 4:
36 can be fit into 94 2 times, resulting in a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
Deduct 72 from 94 and we're left with 22.
Include the next digit (4) from the dividend after 22, then repeat: 224 / 36

On to step 5:
36 can be fit into 224 6 times, resulting in a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 726.0
Subtract 216 from 224 to get 8.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 36

Step 6:
36 goes into 80 2 times with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 7262.0
If we subtract 72 from 80, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 7:
If we divide 80 by 36, we get 2 and a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 7262.2
If we take 72 away from 80, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 8:
When dividing 80 by 36, we get 2 with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 7262.22
If we take 72 away from 80, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 7262.22 with a remainder of 0.008.