We look at the division of 85397781 by 261 
We want to divide 85397781 by 261.

Advancing to step 1:
The number 261 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 261

Moving on to step 2:
85 divided by 261 is 0 with a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Bring next digit (3) of the dividend behind the 85 and repeat the process: 853 / 261

Moving on to step 3:
When dividing 853 by 261, we get 3 with a remainder of 70.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 783 from 853 leaves us with 70.
Include the next digit (9) from the dividend after 70, then repeat: 709 / 261

Step 4:
The number 261 fits into 709 2 times, leaving a remainder of 187.
The next digit of our result is 2. 
Result so far: 32.0
Deduct 522 from 709 and we're left with 187.
Grab the next digit (7) from the dividend, add it to 187, then carry on: 1877 / 261

On to step 5:
When dividing 1877 by 261, we get 7 with a remainder of 50.
Put 7 as the next digit of the answer. 
Result so far: 327.0
Subtract 1827 from 1877 to get 50.
Grab the next digit (7) from the dividend, add it to 50, then carry on: 507 / 261

Moving on to step 6:
507 divided by 261 is 1 with a remainder of 246.
The number 1 becomes the next digit in our result. 
Result so far: 3271.0
Subtracting 261 from 507 leaves us with 246.
Bring next digit (8) of the dividend behind the 246 and repeat the process: 2468 / 261

Let's proceed to step 7:
When dividing 2468 by 261, we get 9 with a remainder of 119.
Put 9 as the next digit of the answer. 
Result so far: 32719.0
If we take 2349 away from 2468, we end up with 119.
Take the next digit (1) from the dividend and append it to 119, then repeat: 1191 / 261

Going ahead to step 8:
The number 261 fits into 1191 4 times, leaving a remainder of 147.
The next digit of our result is 4. 
Result so far: 327194.0
Subtract 1044 from 1191 to get 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Going ahead to step 9:
1470 divided by 261 is 5 with a remainder of 165.
The number 5 becomes the next digit in our result. 
Result so far: 327194.5
Deduct 1305 from 1470 and we're left with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Step 10:
If we divide 1650 by 261, we get 6 and a remainder of 84.
Use 6 as the next digit of our solution. 
Result so far: 327194.56
Deduct 1566 from 1650 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 11:
261 can be fit into 840 3 times, resulting in a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 327194.563
Subtracting 783 from 840 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 12:
570 divided by 261 is 2 with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 327194.5632
If we take 522 away from 570, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 13:
480 divided by 261 is 1 with a remainder of 219.
The number 1 becomes the next digit in our result. 
Result so far: 327194.56321
Subtract 261 from 480 to get 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Going ahead to step 14:
The number 261 fits into 2190 8 times, leaving a remainder of 102.
The number 8 becomes the next digit in our result. 
Result so far: 327194.563218
Subtract 2088 from 2190 to get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Going ahead to step 15:
The number 261 fits into 1020 3 times, leaving a remainder of 237.
Put 3 as the next digit of the answer. 
Result so far: 327194.5632183
Subtract 783 from 1020 to get 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

Step 16:
261 goes into 2370 9 times with a remainder of 21.
The number 9 becomes the next digit in our result. 
Result so far: 327194.56321839
If we take 2349 away from 2370, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

The final result is 327194.56321839 with a remainder of 2.1e-08.