261059 divided by 85 
We're looking to find how many times 85 goes into 261059.

Step 1:
If we divide 2 by 85, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 85

On to step 2:
85 can be fit into 26 0 times, resulting in a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 85

Moving on to step 3:
261 divided by 85 is 3 with a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 255 from 261 and we're left with 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 85

On to step 4:
85 goes into 60 0 times with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Subtracting 0 from 60 leaves us with 60.
Take the next digit (5) from the dividend and append it to 60, then repeat: 605 / 85

Going ahead to step 5:
85 can be fit into 605 7 times, resulting in a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 307.0
If we subtract 595 from 605, we get 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 85

On to step 6:
109 divided by 85 is 1 with a remainder of 24.
The next digit of our result is 1. 
Result so far: 3071.0
Deduct 85 from 109 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 7:
The number 85 fits into 240 2 times, leaving a remainder of 70.
Use 2 as the next digit of our solution. 
Result so far: 3071.2
If we take 170 away from 240, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 8:
If we divide 700 by 85, we get 8 and a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 3071.28
The remainder is 20 after subtracting 680 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
The number 85 fits into 200 2 times, leaving a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 3071.282
Subtracting 170 from 200 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 10:
The number 85 fits into 300 3 times, leaving a remainder of 45.
Put 3 as the next digit of the answer. 
Result so far: 3071.2823
If we subtract 255 from 300, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 11:
The number 85 fits into 450 5 times, leaving a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 3071.28235
The remainder is 25 after subtracting 425 from 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 12:
85 goes into 250 2 times with a remainder of 80.
Use 2 as the next digit of our solution. 
Result so far: 3071.282352
If we take 170 away from 250, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 13:
85 can be fit into 800 9 times, resulting in a remainder of 35.
Put 9 as the next digit of the answer. 
Result so far: 3071.2823529
If we subtract 765 from 800, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 14:
If we divide 350 by 85, we get 4 and a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 3071.28235294
Subtract 340 from 350 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 3071.28235294 with a remainder of 1e-08.