We divide 261732 by 96
Let's see how many times 96 fits into 261732.

Going ahead to step 1:
The number 96 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 96

Moving on to step 2:
If we divide 26 by 96, we get 0 and a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 96

Going ahead to step 3:
When dividing 261 by 96, we get 2 with a remainder of 69.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 69 after subtracting 192 from 261.
Take the next digit (7) from the dividend and append it to 69, then repeat: 697 / 96

Let's proceed to step 4:
When dividing 697 by 96, we get 7 with a remainder of 25.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtracting 672 from 697 leaves us with 25.
Take the next digit (3) from the dividend and append it to 25, then repeat: 253 / 96

On to step 5:
253 divided by 96 is 2 with a remainder of 61.
Record the quotient 2 as the next digit in the result. 
Result so far: 272.0
Subtract 192 from 253 to get 61.
Fetch the next digit (2) from the dividend, attach it to 61 and continue: 612 / 96

Going ahead to step 6:
96 goes into 612 6 times with a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 2726.0
If we subtract 576 from 612, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 7:
If we divide 360 by 96, we get 3 and a remainder of 72.
Record the quotient 3 as the next digit in the result. 
Result so far: 2726.3
Subtract 288 from 360 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 8:
96 goes into 720 7 times with a remainder of 48.
Use 7 as the next digit of our solution. 
Result so far: 2726.37
If we take 672 away from 720, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 9:
480 divided by 96 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 2726.375
The remainder is 0 after subtracting 480 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
The number 96 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2726.375
Subtracting 0 from 0 leaves us 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.

On to step 11:
0 divided by 96 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2726.375
Subtract 0 from 0 to get 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 result is 2726.375 with a remainder of 0.0.