261784 ÷ 96 
We want to figure out the number of times 261784 can be divided by 96.

Going ahead to step 1:
2 divided by 96 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 96

Advancing to step 2:
When dividing 26 by 96, we get 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 96

Going ahead to step 3:
If we divide 261 by 96, we get 2 and a remainder of 69.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 192 from 261 leaves us with 69.
Append the next digit (7) from the dividend to 69 and continue with: 697 / 96

Moving on to step 4:
If we divide 697 by 96, we get 7 and a remainder of 25.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
If we take 672 away from 697, we end up with 25.
Grab the next digit (8) from the dividend, add it to 25, then carry on: 258 / 96

Let's proceed to step 5:
258 divided by 96 is 2 with a remainder of 66.
The next digit of our result is 2. 
Result so far: 272.0
Subtract 192 from 258 to get 66.
Take the next digit (4) from the dividend and append it to 66, then repeat: 664 / 96

Advancing to step 6:
96 goes into 664 6 times with a remainder of 88.
The next digit of our result is 6. 
Result so far: 2726.0
Deduct 576 from 664 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 7:
The number 96 fits into 880 9 times, leaving a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 2726.9
If we take 864 away from 880, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 8:
96 can be fit into 160 1 times, resulting in a remainder of 64.
Record the quotient 1 as the next digit in the result. 
Result so far: 2726.91
Subtracting 96 from 160 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 9:
640 divided by 96 is 6 with a remainder of 64.
Write down 6 as next digit of the result. 
Result so far: 2726.916
If we take 576 away from 640, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 10:
96 goes into 640 6 times with a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 2726.9166
Subtracting 576 from 640 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

In conclusion, the division gives 2726.9166 with a balance of 0.00064.