We look at the division of 261681 by 85 
Our goal is to divide 261681 by 85.

Let's proceed to step 1:
If we divide 2 by 85, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 85

Moving on to step 2:
85 goes into 26 0 times with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 85

On to step 3:
When dividing 261 by 85, we get 3 with a remainder of 6.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 255 away from 261, we end up with 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 85

Advancing to step 4:
66 divided by 85 is 0 with a remainder of 66.
The next digit of our result is 0. 
Result so far: 30.0
If we subtract 0 from 66, we get 66.
Include the next digit (8) from the dividend after 66, then repeat: 668 / 85

Advancing to step 5:
85 can be fit into 668 7 times, resulting in a remainder of 73.
The next digit of our result is 7. 
Result so far: 307.0
Subtract 595 from 668 to get 73.
Take the next digit (1) from the dividend and append it to 73, then repeat: 731 / 85

Step 6:
731 divided by 85 is 8 with a remainder of 51.
The next digit of our result is 8. 
Result so far: 3078.0
If we subtract 680 from 731, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 7:
If we divide 510 by 85, we get 6 and a remainder of 0.
The next digit of our result is 6. 
Result so far: 3078.6
If we subtract 510 from 510, 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.

Advancing to step 8:
0 divided by 85 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3078.6
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.

Let's proceed to step 9:
When dividing 0 by 85, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3078.6
If we take 0 away from 0, we end up 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.

After the division, we end up with 3078.6 and a remainder of 0.0.