We're dividing 261964 by 97 
Our goal is to divide 261964 by 97.

Going ahead to step 1:
97 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 97

Moving on to step 2:
The number 97 fits into 26 0 times, leaving a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 97

Step 3:
When dividing 261 by 97, we get 2 with a remainder of 67.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 194 from 261, we get 67.
Grab the next digit (9) from the dividend, add it to 67, then carry on: 679 / 97

Step 4:
97 can be fit into 679 7 times, resulting in a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 27.0
If we subtract 679 from 679, we get 0.
Include the next digit (6) from the dividend after 0, then repeat: 6 / 97

Moving on to step 5:
When dividing 6 by 97, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 270.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (4) from the dividend, add it to 6, then carry on: 64 / 97

Step 6:
64 divided by 97 is 0 with a remainder of 64.
Record the quotient 0 as the next digit in the result. 
Result so far: 2700.0
Subtracting 0 from 64 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 7:
97 goes into 640 6 times with a remainder of 58.
Write down 6 as next digit of the result. 
Result so far: 2700.6
Deduct 582 from 640 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 8:
When dividing 580 by 97, we get 5 with a remainder of 95.
The next digit of our result is 5. 
Result so far: 2700.65
Subtract 485 from 580 to get 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Advancing to step 9:
When dividing 950 by 97, we get 9 with a remainder of 77.
Use 9 as the next digit of our solution. 
Result so far: 2700.659
The remainder is 77 after subtracting 873 from 950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Let's proceed to step 10:
770 divided by 97 is 7 with a remainder of 91.
The number 7 becomes the next digit in our result. 
Result so far: 2700.6597
If we take 679 away from 770, we end up with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Moving on to step 11:
910 divided by 97 is 9 with a remainder of 37.
Write down 9 as next digit of the result. 
Result so far: 2700.65979
If we subtract 873 from 910, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 12:
When dividing 370 by 97, we get 3 with a remainder of 79.
Write down 3 as next digit of the result. 
Result so far: 2700.659793
If we take 291 away from 370, we end up with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

On to step 13:
97 can be fit into 790 8 times, resulting in a remainder of 14.
Put 8 as the next digit of the answer. 
Result so far: 2700.6597938
Subtracting 776 from 790 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 14:
If we divide 140 by 97, we get 1 and a remainder of 43.
Use 1 as the next digit of our solution. 
Result so far: 2700.65979381
If we subtract 97 from 140, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Our division results in 2700.65979381 with a remaining 4.3e-08.