We look at the division of 71343756 by 261 
We want to figure out the number of times 71343756 can be divided by 261.

Moving on to step 1:
7 divided by 261 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 261

Let's proceed to step 2:
If we divide 71 by 261, we get 0 and a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Append the next digit (3) from the dividend to 71 and continue with: 713 / 261

Moving on to step 3:
261 goes into 713 2 times with a remainder of 191.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 522 from 713 and we're left with 191.
Append the next digit (4) from the dividend to 191 and continue with: 1914 / 261

On to step 4:
The number 261 fits into 1914 7 times, leaving a remainder of 87.
Write down 7 as next digit of the result. 
Result so far: 27.0
Subtracting 1827 from 1914 leaves us with 87.
Fetch the next digit (3) from the dividend, attach it to 87 and continue: 873 / 261

Advancing to step 5:
261 can be fit into 873 3 times, resulting in a remainder of 90.
Record the quotient 3 as the next digit in the result. 
Result so far: 273.0
Deduct 783 from 873 and we're left with 90.
Append the next digit (7) from the dividend to 90 and continue with: 907 / 261

Going ahead to step 6:
907 divided by 261 is 3 with a remainder of 124.
Write down 3 as next digit of the result. 
Result so far: 2733.0
Deduct 783 from 907 and we're left with 124.
Fetch the next digit (5) from the dividend, attach it to 124 and continue: 1245 / 261

Moving on to step 7:
261 can be fit into 1245 4 times, resulting in a remainder of 201.
Record the quotient 4 as the next digit in the result. 
Result so far: 27334.0
Deduct 1044 from 1245 and we're left with 201.
Append the next digit (6) from the dividend to 201 and continue with: 2016 / 261

On to step 8:
When dividing 2016 by 261, we get 7 with a remainder of 189.
The number 7 becomes the next digit in our result. 
Result so far: 273347.0
Subtracting 1827 from 2016 leaves us with 189.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1890, and continue the process.

Going ahead to step 9:
When dividing 1890 by 261, we get 7 with a remainder of 63.
Write down 7 as next digit of the result. 
Result so far: 273347.7
If we take 1827 away from 1890, we end up with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Let's proceed to step 10:
The number 261 fits into 630 2 times, leaving a remainder of 108.
Put 2 as the next digit of the answer. 
Result so far: 273347.72
Subtracting 522 from 630 leaves us with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Going ahead to step 11:
261 goes into 1080 4 times with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 273347.724
If we subtract 1044 from 1080, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 12:
261 can be fit into 360 1 times, resulting in a remainder of 99.
Record the quotient 1 as the next digit in the result. 
Result so far: 273347.7241
If we subtract 261 from 360, we get 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Advancing to step 13:
261 can be fit into 990 3 times, resulting in a remainder of 207.
Use 3 as the next digit of our solution. 
Result so far: 273347.72413
If we take 783 away from 990, we end up with 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

Moving on to step 14:
When dividing 2070 by 261, we get 7 with a remainder of 243.
Use 7 as the next digit of our solution. 
Result so far: 273347.724137
If we take 1827 away from 2070, we end up with 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

On to step 15:
2430 divided by 261 is 9 with a remainder of 81.
The next digit of our result is 9. 
Result so far: 273347.7241379
Deduct 2349 from 2430 and we're left with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Moving on to step 16:
261 goes into 810 3 times with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 273347.72413793
If we take 783 away from 810, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

In conclusion, the division gives 273347.72413793 with a balance of 2.7e-08.