We look at the division of 261109 by 96 
Our goal is to divide 261109 by 96.

Let's proceed to step 1:
96 can be fit into 2 0 times, resulting in 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.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 96

Advancing to step 2:
The number 96 fits into 26 0 times, leaving a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 96

Advancing to step 3:
When dividing 261 by 96, we get 2 with a remainder of 69.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 192 away from 261, we end up with 69.
Grab the next digit (1) from the dividend, add it to 69, then carry on: 691 / 96

Advancing to step 4:
When dividing 691 by 96, we get 7 with a remainder of 19.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Deduct 672 from 691 and we're left with 19.
Grab the next digit (0) from the dividend, add it to 19, then carry on: 190 / 96

Advancing to step 5:
96 goes into 190 1 times with a remainder of 94.
Write down 1 as next digit of the result. 
Result so far: 271.0
If we subtract 96 from 190, we get 94.
Append the next digit (9) from the dividend to 94 and continue with: 949 / 96

Moving on to step 6:
96 can be fit into 949 9 times, resulting in a remainder of 85.
Use 9 as the next digit of our solution. 
Result so far: 2719.0
Deduct 864 from 949 and we're left with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 7:
96 goes into 850 8 times with a remainder of 82.
The number 8 becomes the next digit in our result. 
Result so far: 2719.8
Deduct 768 from 850 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 8:
96 can be fit into 820 8 times, resulting in a remainder of 52.
The next digit of our result is 8. 
Result so far: 2719.88
The remainder is 52 after subtracting 768 from 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 2719.88 with a remainder of 0.052.