We look at the division of 47390352 by 261 
We want to figure out the number of times 47390352 can be divided by 261.

Moving on to step 1:
If we divide 4 by 261, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 261

Going ahead to step 2:
When dividing 47 by 261, we get 0 with a remainder of 47.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 47 leaves us with 47.
Include the next digit (3) from the dividend after 47, then repeat: 473 / 261

On to step 3:
261 can be fit into 473 1 times, resulting in a remainder of 212.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 212 after subtracting 261 from 473.
Take the next digit (9) from the dividend and append it to 212, then repeat: 2129 / 261

On to step 4:
When dividing 2129 by 261, we get 8 with a remainder of 41.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Subtract 2088 from 2129 to get 41.
Fetch the next digit (0) from the dividend, attach it to 41 and continue: 410 / 261

Moving on to step 5:
The number 261 fits into 410 1 times, leaving a remainder of 149.
The number 1 becomes the next digit in our result. 
Result so far: 181.0
The remainder is 149 after subtracting 261 from 410.
Include the next digit (3) from the dividend after 149, then repeat: 1493 / 261

On to step 6:
If we divide 1493 by 261, we get 5 and a remainder of 188.
Use 5 as the next digit of our solution. 
Result so far: 1815.0
The remainder is 188 after subtracting 1305 from 1493.
Fetch the next digit (5) from the dividend, attach it to 188 and continue: 1885 / 261

Step 7:
261 can be fit into 1885 7 times, resulting in a remainder of 58.
Use 7 as the next digit of our solution. 
Result so far: 18157.0
If we subtract 1827 from 1885, we get 58.
Append the next digit (2) from the dividend to 58 and continue with: 582 / 261

Going ahead to step 8:
The number 261 fits into 582 2 times, leaving a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 181572.0
Subtract 522 from 582 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.

Advancing to step 9:
If we divide 600 by 261, we get 2 and a remainder of 78.
Put 2 as the next digit of the answer. 
Result so far: 181572.2
Subtracting 522 from 600 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 10:
If we divide 780 by 261, we get 2 and a remainder of 258.
Record the quotient 2 as the next digit in the result. 
Result so far: 181572.22
If we subtract 522 from 780, we get 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

After the division, we end up with 181572.22 and a remainder of 0.258.