We look at the division of 267961 by 91 
We're looking to find how many times 91 goes into 267961.

Step 1:
91 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 91

Going ahead to step 2:
The number 91 fits into 26 0 times, leaving 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.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 91

Step 3:
91 can be fit into 267 2 times, resulting in a remainder of 85.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 182 from 267 leaves us with 85.
Take the next digit (9) from the dividend and append it to 85, then repeat: 859 / 91

Going ahead to step 4:
When dividing 859 by 91, we get 9 with a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
If we take 819 away from 859, we end up with 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 91

Going ahead to step 5:
91 can be fit into 406 4 times, resulting in a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 294.0
Subtracting 364 from 406 leaves us with 42.
Take the next digit (1) from the dividend and append it to 42, then repeat: 421 / 91

Going ahead to step 6:
When dividing 421 by 91, we get 4 with a remainder of 57.
Record the quotient 4 as the next digit in the result. 
Result so far: 2944.0
Subtract 364 from 421 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 7:
570 divided by 91 is 6 with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 2944.6
If we take 546 away from 570, we end up 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.

Moving on to step 8:
If we divide 240 by 91, we get 2 and a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 2944.62
Subtract 182 from 240 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Going ahead to step 9:
91 goes into 580 6 times with a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 2944.626
Deduct 546 from 580 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 10:
The number 91 fits into 340 3 times, leaving a remainder of 67.
The next digit of our result is 3. 
Result so far: 2944.6263
Deduct 273 from 340 and we're left with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Step 11:
If we divide 670 by 91, we get 7 and a remainder of 33.
Put 7 as the next digit of the answer. 
Result so far: 2944.62637
Subtract 637 from 670 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 12:
When dividing 330 by 91, we get 3 with a remainder of 57.
The number 3 becomes the next digit in our result. 
Result so far: 2944.626373
Deduct 273 from 330 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Going ahead to step 13:
If we divide 570 by 91, we get 6 and a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 2944.6263736
Subtracting 546 from 570 leaves us 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.

Going ahead to step 14:
91 can be fit into 240 2 times, resulting in a remainder of 58.
Use 2 as the next digit of our solution. 
Result so far: 2944.62637362
The remainder is 58 after subtracting 182 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

In conclusion, the division gives 2944.62637362 with a balance of 5.8e-08.