We look at the division of 70061393 by 261 
We want to figure out the number of times 70061393 can be divided by 261.

Advancing to step 1:
261 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 261

Moving on to step 2:
261 can be fit into 70 0 times, resulting in a remainder of 70.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 70 to get 70.
Grab the next digit (0) from the dividend, add it to 70, then carry on: 700 / 261

Let's proceed to step 3:
700 divided by 261 is 2 with a remainder of 178.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 522 from 700, we get 178.
Append the next digit (6) from the dividend to 178 and continue with: 1786 / 261

On to step 4:
1786 divided by 261 is 6 with a remainder of 220.
Put 6 as the next digit of the answer. 
Result so far: 26.0
If we subtract 1566 from 1786, we get 220.
Bring next digit (1) of the dividend behind the 220 and repeat the process: 2201 / 261

Step 5:
261 goes into 2201 8 times with a remainder of 113.
The number 8 becomes the next digit in our result. 
Result so far: 268.0
If we subtract 2088 from 2201, we get 113.
Include the next digit (3) from the dividend after 113, then repeat: 1133 / 261

On to step 6:
261 can be fit into 1133 4 times, resulting in a remainder of 89.
The number 4 becomes the next digit in our result. 
Result so far: 2684.0
Subtracting 1044 from 1133 leaves us with 89.
Take the next digit (9) from the dividend and append it to 89, then repeat: 899 / 261

Step 7:
When dividing 899 by 261, we get 3 with a remainder of 116.
Write down 3 as next digit of the result. 
Result so far: 26843.0
Subtract 783 from 899 to get 116.
Append the next digit (3) from the dividend to 116 and continue with: 1163 / 261

Let's proceed to step 8:
When dividing 1163 by 261, we get 4 with a remainder of 119.
Put 4 as the next digit of the answer. 
Result so far: 268434.0
Deduct 1044 from 1163 and we're left with 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Step 9:
1190 divided by 261 is 4 with a remainder of 146.
Record the quotient 4 as the next digit in the result. 
Result so far: 268434.4
Deduct 1044 from 1190 and we're left with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Going ahead to step 10:
If we divide 1460 by 261, we get 5 and a remainder of 155.
Record the quotient 5 as the next digit in the result. 
Result so far: 268434.45
Deduct 1305 from 1460 and we're left with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Step 11:
If we divide 1550 by 261, we get 5 and a remainder of 245.
The next digit of our result is 5. 
Result so far: 268434.455
If we take 1305 away from 1550, we end up with 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

Our division results in 268434.455 with a remaining 0.0245.