We look at the division of 261034 by 70 
We want to figure out the number of times 261034 can be divided by 70.

Going ahead to step 1:
The number 70 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 70

On to step 2:
When dividing 26 by 70, we get 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 70

Moving on to step 3:
70 goes into 261 3 times with a remainder of 51.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 210 from 261, we get 51.
Include the next digit (0) from the dividend after 51, then repeat: 510 / 70

Advancing to step 4:
When dividing 510 by 70, we get 7 with a remainder of 20.
The next digit of our result is 7. 
Result so far: 37.0
Subtracting 490 from 510 leaves us with 20.
Grab the next digit (3) from the dividend, add it to 20, then carry on: 203 / 70

Advancing to step 5:
When dividing 203 by 70, we get 2 with a remainder of 63.
The next digit of our result is 2. 
Result so far: 372.0
Deduct 140 from 203 and we're left with 63.
Include the next digit (4) from the dividend after 63, then repeat: 634 / 70

Step 6:
When dividing 634 by 70, we get 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 3729.0
If we subtract 630 from 634, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
70 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 3729.0
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 8:
When dividing 400 by 70, we get 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 3729.05
Subtract 350 from 400 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 9:
If we divide 500 by 70, we get 7 and a remainder of 10.
The next digit of our result is 7. 
Result so far: 3729.057
If we subtract 490 from 500, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
70 can be fit into 100 1 times, resulting in a remainder of 30.
Write down 1 as next digit of the result. 
Result so far: 3729.0571
The remainder is 30 after subtracting 70 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 11:
The number 70 fits into 300 4 times, leaving a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 3729.05714
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 12:
When dividing 200 by 70, we get 2 with a remainder of 60.
Write down 2 as next digit of the result. 
Result so far: 3729.057142
If we subtract 140 from 200, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 13:
600 divided by 70 is 8 with a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 3729.0571428
Deduct 560 from 600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 14:
70 can be fit into 400 5 times, resulting in a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 3729.05714285
If we subtract 350 from 400, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The final result is 3729.05714285 with a remainder of 5e-08.