263660 ÷ 61 
We want to figure out the number of times 263660 can be divided by 61.

Let's proceed to step 1:
When dividing 2 by 61, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 61

Going ahead to step 2:
If we divide 26 by 61, we get 0 and 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.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 61

Step 3:
61 can be fit into 263 4 times, resulting in a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 19 after subtracting 244 from 263.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 61

Let's proceed to step 4:
The number 61 fits into 196 3 times, leaving a remainder of 13.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
The remainder is 13 after subtracting 183 from 196.
Grab the next digit (6) from the dividend, add it to 13, then carry on: 136 / 61

On to step 5:
61 goes into 136 2 times with a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 432.0
Subtracting 122 from 136 leaves us with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 61

Advancing to step 6:
When dividing 140 by 61, we get 2 with a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 4322.0
If we take 122 away from 140, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
When dividing 180 by 61, we get 2 with a remainder of 58.
Record the quotient 2 as the next digit in the result. 
Result so far: 4322.2
Deduct 122 from 180 and we're left 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.

Step 8:
61 can be fit into 580 9 times, resulting in a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 4322.29
If we take 549 away from 580, we end up 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.

On to step 9:
When dividing 310 by 61, we get 5 with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 4322.295
Subtracting 305 from 310 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 10:
When dividing 50 by 61, we get 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 4322.295
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 11:
61 can be fit into 500 8 times, resulting in a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 4322.29508
If we take 488 away from 500, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
When dividing 120 by 61, we get 1 with a remainder of 59.
The number 1 becomes the next digit in our result. 
Result so far: 4322.295081
The remainder is 59 after subtracting 61 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 13:
If we divide 590 by 61, we get 9 and a remainder of 41.
The next digit of our result is 9. 
Result so far: 4322.2950819
If we subtract 549 from 590, we get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 14:
61 can be fit into 410 6 times, resulting in a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 4322.29508196
Deduct 366 from 410 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

In conclusion, the division gives 4322.29508196 with a balance of 4.4e-08.