We look at the division of 263961 by 12 
We want to figure out the number of times 263961 can be divided by 12.

Going ahead to step 1:
12 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 12

On to step 2:
When dividing 26 by 12, we get 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 24 from 26, we get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 12

Let's proceed to step 3:
12 can be fit into 23 1 times, resulting in a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
Subtract 12 from 23 to get 11.
Append the next digit (9) from the dividend to 11 and continue with: 119 / 12

Step 4:
119 divided by 12 is 9 with a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 219.0
Subtracting 108 from 119 leaves us with 11.
Include the next digit (6) from the dividend after 11, then repeat: 116 / 12

On to step 5:
12 goes into 116 9 times with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 2199.0
Deduct 108 from 116 and we're left with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 12

Moving on to step 6:
12 can be fit into 81 6 times, resulting in a remainder of 9.
The number 6 becomes the next digit in our result. 
Result so far: 21996.0
If we subtract 72 from 81, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
If we divide 90 by 12, we get 7 and a remainder of 6.
The number 7 becomes the next digit in our result. 
Result so far: 21996.7
If we subtract 84 from 90, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 8:
60 divided by 12 is 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21996.75
If we take 60 away from 60, 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.

Let's proceed to step 9:
12 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 21996.75
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.

Step 10:
12 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 21996.75
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.

The final result is 21996.75 with a remainder of 0.0.