We look at the division of 261386 by 70 
Our goal is to divide 261386 by 70.

Step 1:
70 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
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 70

On to step 2:
70 can be fit into 26 0 times, resulting in a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 70

Moving on to step 3:
70 goes into 261 3 times with a remainder of 51.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 210 from 261 leaves us with 51.
Include the next digit (3) from the dividend after 51, then repeat: 513 / 70

Going ahead to step 4:
513 divided by 70 is 7 with a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 37.0
Subtracting 490 from 513 leaves us with 23.
Append the next digit (8) from the dividend to 23 and continue with: 238 / 70

Going ahead to step 5:
70 can be fit into 238 3 times, resulting in a remainder of 28.
Write down 3 as next digit of the result. 
Result so far: 373.0
The remainder is 28 after subtracting 210 from 238.
Fetch the next digit (6) from the dividend, attach it to 28 and continue: 286 / 70

Moving on to step 6:
70 goes into 286 4 times with a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 3734.0
Subtract 280 from 286 to 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.

Moving on to step 7:
When dividing 60 by 70, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 3734.0
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 8:
The number 70 fits into 600 8 times, leaving a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 3734.08
Subtract 560 from 600 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 9:
The number 70 fits into 400 5 times, leaving a remainder of 50.
The next digit of our result is 5. 
Result so far: 3734.085
Subtracting 350 from 400 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 10:
70 goes into 500 7 times with a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 3734.0857
The remainder is 10 after subtracting 490 from 500.
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 11:
When dividing 100 by 70, we get 1 with a remainder of 30.
The next digit of our result is 1. 
Result so far: 3734.08571
Subtracting 70 from 100 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 12:
70 goes into 300 4 times with a remainder of 20.
Write down 4 as next digit of the result. 
Result so far: 3734.085714
The remainder is 20 after subtracting 280 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 13:
70 can be fit into 200 2 times, resulting in a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 3734.0857142
The remainder is 60 after subtracting 140 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 14:
When dividing 600 by 70, we get 8 with a remainder of 40.
Use 8 as the next digit of our solution. 
Result so far: 3734.08571428
If we subtract 560 from 600, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 3734.08571428 with a remainder of 4e-08.