We look at the division of 85614889 by 261 
We want to divide 85614889 by 261.

Step 1:
If we divide 8 by 261, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 261

Moving on to step 2:
The number 261 fits into 85 0 times, leaving a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Bring next digit (6) of the dividend behind the 85 and repeat the process: 856 / 261

Let's proceed to step 3:
If we divide 856 by 261, we get 3 and a remainder of 73.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 73 after subtracting 783 from 856.
Grab the next digit (1) from the dividend, add it to 73, then carry on: 731 / 261

Going ahead to step 4:
The number 261 fits into 731 2 times, leaving a remainder of 209.
Put 2 as the next digit of the answer. 
Result so far: 32.0
Deduct 522 from 731 and we're left with 209.
Take the next digit (4) from the dividend and append it to 209, then repeat: 2094 / 261

Going ahead to step 5:
If we divide 2094 by 261, we get 8 and a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 328.0
Deduct 2088 from 2094 and we're left with 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 261

Advancing to step 6:
If we divide 68 by 261, we get 0 and a remainder of 68.
The next digit of our result is 0. 
Result so far: 3280.0
Subtract 0 from 68 to get 68.
Append the next digit (8) from the dividend to 68 and continue with: 688 / 261

Advancing to step 7:
261 goes into 688 2 times with a remainder of 166.
Write down 2 as next digit of the result. 
Result so far: 32802.0
Deduct 522 from 688 and we're left with 166.
Include the next digit (9) from the dividend after 166, then repeat: 1669 / 261

Let's proceed to step 8:
261 can be fit into 1669 6 times, resulting in a remainder of 103.
The next digit of our result is 6. 
Result so far: 328026.0
Subtract 1566 from 1669 to get 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

On to step 9:
261 can be fit into 1030 3 times, resulting in a remainder of 247.
Use 3 as the next digit of our solution. 
Result so far: 328026.3
The remainder is 247 after subtracting 783 from 1030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Going ahead to step 10:
When dividing 2470 by 261, we get 9 with a remainder of 121.
The number 9 becomes the next digit in our result. 
Result so far: 328026.39
Subtract 2349 from 2470 to get 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Advancing to step 11:
If we divide 1210 by 261, we get 4 and a remainder of 166.
Write down 4 as next digit of the result. 
Result so far: 328026.394
Subtracting 1044 from 1210 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

On to step 12:
261 can be fit into 1660 6 times, resulting in a remainder of 94.
Record the quotient 6 as the next digit in the result. 
Result so far: 328026.3946
Subtract 1566 from 1660 to get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 13:
261 goes into 940 3 times with a remainder of 157.
Record the quotient 3 as the next digit in the result. 
Result so far: 328026.39463
Subtract 783 from 940 to get 157.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1570, and continue the process.

Advancing to step 14:
When dividing 1570 by 261, we get 6 with a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 328026.394636
If we take 1566 away from 1570, 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.

Let's proceed to step 15:
40 divided by 261 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 328026.394636
If we subtract 0 from 40, 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.

Moving on to step 16:
The number 261 fits into 400 1 times, leaving a remainder of 139.
The number 1 becomes the next digit in our result. 
Result so far: 328026.39463601
If we subtract 261 from 400, we get 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

After the division, we end up with 328026.39463601 and a remainder of 1.39e-07.