We look at the division of 97640585 by 261 
Our goal is to divide 97640585 by 261.

Going ahead to step 1:
When dividing 9 by 261, we get 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 261

Going ahead to step 2:
97 divided by 261 is 0 with a remainder of 97.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 97 and we're left with 97.
Grab the next digit (6) from the dividend, add it to 97, then carry on: 976 / 261

Going ahead to step 3:
261 goes into 976 3 times with a remainder of 193.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 783 from 976, we get 193.
Grab the next digit (4) from the dividend, add it to 193, then carry on: 1934 / 261

Moving on to step 4:
1934 divided by 261 is 7 with a remainder of 107.
Use 7 as the next digit of our solution. 
Result so far: 37.0
If we take 1827 away from 1934, we end up with 107.
Include the next digit (0) from the dividend after 107, then repeat: 1070 / 261

Moving on to step 5:
When dividing 1070 by 261, we get 4 with a remainder of 26.
The next digit of our result is 4. 
Result so far: 374.0
Deduct 1044 from 1070 and we're left with 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 261

Step 6:
When dividing 265 by 261, we get 1 with a remainder of 4.
Write down 1 as next digit of the result. 
Result so far: 3741.0
The remainder is 4 after subtracting 261 from 265.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 261

On to step 7:
48 divided by 261 is 0 with a remainder of 48.
Write down 0 as next digit of the result. 
Result so far: 37410.0
If we take 0 away from 48, we end up with 48.
Bring next digit (5) of the dividend behind the 48 and repeat the process: 485 / 261

Going ahead to step 8:
261 goes into 485 1 times with a remainder of 224.
The next digit of our result is 1. 
Result so far: 374101.0
If we take 261 away from 485, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Going ahead to step 9:
When dividing 2240 by 261, we get 8 with a remainder of 152.
The number 8 becomes the next digit in our result. 
Result so far: 374101.8
Subtracting 2088 from 2240 leaves us with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

On to step 10:
If we divide 1520 by 261, we get 5 and a remainder of 215.
Use 5 as the next digit of our solution. 
Result so far: 374101.85
Subtract 1305 from 1520 to get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Advancing to step 11:
2150 divided by 261 is 8 with a remainder of 62.
Use 8 as the next digit of our solution. 
Result so far: 374101.858
If we subtract 2088 from 2150, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 12:
620 divided by 261 is 2 with a remainder of 98.
Put 2 as the next digit of the answer. 
Result so far: 374101.8582
If we take 522 away from 620, we end up with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Moving on to step 13:
When dividing 980 by 261, we get 3 with a remainder of 197.
Use 3 as the next digit of our solution. 
Result so far: 374101.85823
The remainder is 197 after subtracting 783 from 980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Advancing to step 14:
1970 divided by 261 is 7 with a remainder of 143.
Use 7 as the next digit of our solution. 
Result so far: 374101.858237
Subtract 1827 from 1970 to get 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

Going ahead to step 15:
When dividing 1430 by 261, we get 5 with a remainder of 125.
The next digit of our result is 5. 
Result so far: 374101.8582375
If we subtract 1305 from 1430, we get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Going ahead to step 16:
The number 261 fits into 1250 4 times, leaving a remainder of 206.
Write down 4 as next digit of the result. 
Result so far: 374101.85823754
The remainder is 206 after subtracting 1044 from 1250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

The final result is 374101.85823754 with a remainder of 2.06e-07.