We divide 261326 by 95
We want to divide 261326 by 95.

On to step 1:
95 can be fit into 2 0 times, resulting in 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.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 95

Moving on to step 2:
The number 95 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 95

Moving on to step 3:
When dividing 261 by 95, we get 2 with a remainder of 71.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 190 from 261 and we're left with 71.
Take the next digit (3) from the dividend and append it to 71, then repeat: 713 / 95

Let's proceed to step 4:
If we divide 713 by 95, we get 7 and a remainder of 48.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
The remainder is 48 after subtracting 665 from 713.
Take the next digit (2) from the dividend and append it to 48, then repeat: 482 / 95

Advancing to step 5:
The number 95 fits into 482 5 times, leaving a remainder of 7.
The next digit of our result is 5. 
Result so far: 275.0
The remainder is 7 after subtracting 475 from 482.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 95

On to step 6:
The number 95 fits into 76 0 times, leaving a remainder of 76.
Put 0 as the next digit of the answer. 
Result so far: 2750.0
Deduct 0 from 76 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 7:
95 goes into 760 8 times with a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 2750.8
Deduct 760 from 760 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
If we divide 0 by 95, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2750.8
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
When dividing 0 by 95, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2750.8
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 2750.8, with a leftover of 0.0.