We're dividing 261145 by 87 
We want to divide 261145 by 87.

Let's proceed to step 1:
The number 87 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 87

Going ahead to step 2:
When dividing 26 by 87, we get 0 with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 87

Let's proceed to step 3:
The number 87 fits into 261 3 times, leaving a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 261 away from 261, we end up with 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 87

On to step 4:
If we divide 1 by 87, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 30.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 87

Step 5:
When dividing 14 by 87, we get 0 with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 300.0
The remainder is 14 after subtracting 0 from 14.
Include the next digit (5) from the dividend after 14, then repeat: 145 / 87

On to step 6:
The number 87 fits into 145 1 times, leaving a remainder of 58.
Use 1 as the next digit of our solution. 
Result so far: 3001.0
Subtract 87 from 145 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 7:
87 goes into 580 6 times with a remainder of 58.
The number 6 becomes the next digit in our result. 
Result so far: 3001.6
If we subtract 522 from 580, we 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.

Let's proceed to step 8:
If we divide 580 by 87, we get 6 and a remainder of 58.
The next digit of our result is 6. 
Result so far: 3001.66
Deduct 522 from 580 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The final result is 3001.66 with a remainder of 0.058.