261096 ÷ 3 
Our goal is to divide 261096 by 3.

Let's proceed to step 1:
3 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
Subtract 0 from 2 to get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 3

On to step 2:
3 can be fit into 26 8 times, resulting in a remainder of 2.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 24 from 26 leaves us with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 3

Step 3:
3 can be fit into 21 7 times, resulting in a remainder of 0.
The next digit of our result is 7. 
Result so far: 87.0
The remainder is 0 after subtracting 21 from 21.
Include the next digit (0) from the dividend after 0, then repeat: 0 / 3

Advancing to step 4:
When dividing 0 by 3, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 870.0
Subtracting 0 from 0 leaves us with 0.
Grab the next digit (9) from the dividend, add it to 0, then carry on: 9 / 3

Let's proceed to step 5:
9 divided by 3 is 3 with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 8703.0
If we take 9 away from 9, we end up with 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 3

Let's proceed to step 6:
3 goes into 6 2 times with a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 87032.0
If we subtract 6 from 6, 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.

On to step 7:
0 divided by 3 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 87032.0
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.

Advancing to step 8:
0 divided by 3 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 87032.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 87032.0, with a leftover of 0.0.