We divide 27458500 by 261
We want to figure out the number of times 27458500 can be divided by 261.

Advancing to step 1:
2 divided by 261 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 261

Going ahead to step 2:
261 goes into 27 0 times with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 261

Let's proceed to step 3:
If we divide 274 by 261, we get 1 and a remainder of 13.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 261 from 274 leaves us with 13.
Append the next digit (5) from the dividend to 13 and continue with: 135 / 261

On to step 4:
261 goes into 135 0 times with a remainder of 135.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
The remainder is 135 after subtracting 0 from 135.
Include the next digit (8) from the dividend after 135, then repeat: 1358 / 261

On to step 5:
If we divide 1358 by 261, we get 5 and a remainder of 53.
The next digit of our result is 5. 
Result so far: 105.0
Subtracting 1305 from 1358 leaves us with 53.
Include the next digit (5) from the dividend after 53, then repeat: 535 / 261

Going ahead to step 6:
261 can be fit into 535 2 times, resulting in a remainder of 13.
The next digit of our result is 2. 
Result so far: 1052.0
The remainder is 13 after subtracting 522 from 535.
Bring next digit (0) of the dividend behind the 13 and repeat the process: 130 / 261

On to step 7:
When dividing 130 by 261, we get 0 with a remainder of 130.
Use 0 as the next digit of our solution. 
Result so far: 10520.0
Deduct 0 from 130 and we're left with 130.
Include the next digit (0) from the dividend after 130, then repeat: 1300 / 261

On to step 8:
261 goes into 1300 4 times with a remainder of 256.
Record the quotient 4 as the next digit in the result. 
Result so far: 105204.0
If we subtract 1044 from 1300, we get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Going ahead to step 9:
261 can be fit into 2560 9 times, resulting in a remainder of 211.
The number 9 becomes the next digit in our result. 
Result so far: 105204.9
If we take 2349 away from 2560, we end up with 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Advancing to step 10:
261 can be fit into 2110 8 times, resulting in a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 105204.98
Subtracting 2088 from 2110 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 11:
261 can be fit into 220 0 times, resulting in a remainder of 220.
The next digit of our result is 0. 
Result so far: 105204.98
Deduct 0 from 220 and we're left 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.

Moving on to step 12:
261 goes into 2200 8 times with a remainder of 112.
Write down 8 as next digit of the result. 
Result so far: 105204.9808
Subtracting 2088 from 2200 leaves us with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Advancing to step 13:
261 goes into 1120 4 times with a remainder of 76.
The next digit of our result is 4. 
Result so far: 105204.98084
The remainder is 76 after subtracting 1044 from 1120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 14:
The number 261 fits into 760 2 times, leaving a remainder of 238.
The number 2 becomes the next digit in our result. 
Result so far: 105204.980842
If we take 522 away from 760, we end up with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Step 15:
The number 261 fits into 2380 9 times, leaving a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 105204.9808429
If we subtract 2349 from 2380, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 16:
261 goes into 310 1 times with a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 105204.98084291
Subtract 261 from 310 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

The quotient of the division is 105204.98084291, and the remainder is 4.9e-08.