We're dividing 99796563 by 260 
We want to divide 99796563 by 260.

Let's proceed to step 1:
The number 260 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 260

Going ahead to step 2:
260 goes into 99 0 times with a remainder of 99.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 99 and we're left with 99.
Include the next digit (7) from the dividend after 99, then repeat: 997 / 260

Going ahead to step 3:
When dividing 997 by 260, we get 3 with a remainder of 217.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 780 from 997 leaves us with 217.
Fetch the next digit (9) from the dividend, attach it to 217 and continue: 2179 / 260

Advancing to step 4:
When dividing 2179 by 260, we get 8 with a remainder of 99.
The number 8 becomes the next digit in our result. 
Result so far: 38.0
Subtracting 2080 from 2179 leaves us with 99.
Bring next digit (6) of the dividend behind the 99 and repeat the process: 996 / 260

Going ahead to step 5:
The number 260 fits into 996 3 times, leaving a remainder of 216.
Record the quotient 3 as the next digit in the result. 
Result so far: 383.0
Deduct 780 from 996 and we're left with 216.
Fetch the next digit (5) from the dividend, attach it to 216 and continue: 2165 / 260

Step 6:
260 can be fit into 2165 8 times, resulting in a remainder of 85.
Write down 8 as next digit of the result. 
Result so far: 3838.0
The remainder is 85 after subtracting 2080 from 2165.
Take the next digit (6) from the dividend and append it to 85, then repeat: 856 / 260

On to step 7:
The number 260 fits into 856 3 times, leaving a remainder of 76.
The number 3 becomes the next digit in our result. 
Result so far: 38383.0
The remainder is 76 after subtracting 780 from 856.
Bring next digit (3) of the dividend behind the 76 and repeat the process: 763 / 260

Advancing to step 8:
260 goes into 763 2 times with a remainder of 243.
The next digit of our result is 2. 
Result so far: 383832.0
If we subtract 520 from 763, we get 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Advancing to step 9:
When dividing 2430 by 260, we get 9 with a remainder of 90.
The next digit of our result is 9. 
Result so far: 383832.9
Subtracting 2340 from 2430 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 10:
When dividing 900 by 260, we get 3 with a remainder of 120.
Record the quotient 3 as the next digit in the result. 
Result so far: 383832.93
If we take 780 away from 900, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 11:
1200 divided by 260 is 4 with a remainder of 160.
The number 4 becomes the next digit in our result. 
Result so far: 383832.934
Deduct 1040 from 1200 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 12:
The number 260 fits into 1600 6 times, leaving a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 383832.9346
Subtract 1560 from 1600 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.

Moving on to step 13:
260 can be fit into 400 1 times, resulting in a remainder of 140.
The next digit of our result is 1. 
Result so far: 383832.93461
If we subtract 260 from 400, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 14:
If we divide 1400 by 260, we get 5 and a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 383832.934615
Subtracting 1300 from 1400 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 15:
260 goes into 1000 3 times with a remainder of 220.
Write down 3 as next digit of the result. 
Result so far: 383832.9346153
If we take 780 away from 1000, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 16:
2200 divided by 260 is 8 with a remainder of 120.
The number 8 becomes the next digit in our result. 
Result so far: 383832.93461538
Subtract 2080 from 2200 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

After the division, we end up with 383832.93461538 and a remainder of 1.2e-07.