Let's divide 261670 by 28
Our goal is to divide 261670 by 28.

On to step 1:
28 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 28

On to step 2:
When dividing 26 by 28, we get 0 with 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.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 28

Let's proceed to step 3:
The number 28 fits into 261 9 times, leaving a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Deduct 252 from 261 and we're left with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 28

On to step 4:
28 can be fit into 96 3 times, resulting in a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 93.0
Deduct 84 from 96 and we're left with 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 28

Advancing to step 5:
28 can be fit into 127 4 times, resulting in a remainder of 15.
The number 4 becomes the next digit in our result. 
Result so far: 934.0
The remainder is 15 after subtracting 112 from 127.
Grab the next digit (0) from the dividend, add it to 15, then carry on: 150 / 28

Let's proceed to step 6:
28 goes into 150 5 times with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 9345.0
Subtracting 140 from 150 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
If we divide 100 by 28, we get 3 and a remainder of 16.
The next digit of our result is 3. 
Result so far: 9345.3
The remainder is 16 after subtracting 84 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 8:
28 goes into 160 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 9345.35
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 9345.357
If we take 196 away from 200, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 10:
28 can be fit into 40 1 times, resulting in a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 9345.3571
Deduct 28 from 40 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 11:
28 goes into 120 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 9345.35714
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 12:
When dividing 80 by 28, we get 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 9345.357142
Deduct 56 from 80 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.

On to step 13:
28 can be fit into 240 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 9345.3571428
Deduct 224 from 240 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 14:
28 goes into 160 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 9345.35714285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 9345.35714285 and a remainder of 2e-08.