265197 ÷ 8 
We want to divide 265197 by 8.

Step 1:
If we divide 2 by 8, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 8

Advancing to step 2:
The number 8 fits into 26 3 times, leaving a remainder of 2.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 2 after subtracting 24 from 26.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 8

Advancing to step 3:
8 can be fit into 25 3 times, resulting in a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 33.0
If we subtract 24 from 25, we get 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 8

Let's proceed to step 4:
When dividing 11 by 8, we get 1 with a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 331.0
Subtracting 8 from 11 leaves us with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 8

Moving on to step 5:
8 goes into 39 4 times with a remainder of 7.
Put 4 as the next digit of the answer. 
Result so far: 3314.0
Deduct 32 from 39 and we're left with 7.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 8

Going ahead to step 6:
8 can be fit into 77 9 times, resulting in a remainder of 5.
Record the quotient 9 as the next digit in the result. 
Result so far: 33149.0
If we subtract 72 from 77, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
8 goes into 50 6 times with a remainder of 2.
The next digit of our result is 6. 
Result so far: 33149.6
Deduct 48 from 50 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 8:
20 divided by 8 is 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 33149.62
Subtracting 16 from 20 leaves us 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.

Going ahead to step 9:
When dividing 40 by 8, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 33149.625
If we subtract 40 from 40, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
0 divided by 8 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 33149.625
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
0 divided by 8 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 33149.625
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 33149.625 with a balance of 0.0.