70610261 ÷ 339 
We want to figure out the number of times 70610261 can be divided by 339.

Let's proceed to step 1:
When dividing 7 by 339, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (0) of the dividend behind the 7 and repeat the process: 70 / 339

Going ahead to step 2:
339 can be fit into 70 0 times, resulting in a remainder of 70.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 70 and we're left with 70.
Include the next digit (6) from the dividend after 70, then repeat: 706 / 339

Let's proceed to step 3:
339 can be fit into 706 2 times, resulting in a remainder of 28.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 678 from 706, we get 28.
Fetch the next digit (1) from the dividend, attach it to 28 and continue: 281 / 339

Advancing to step 4:
When dividing 281 by 339, we get 0 with a remainder of 281.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we take 0 away from 281, we end up with 281.
Bring next digit (0) of the dividend behind the 281 and repeat the process: 2810 / 339

Step 5:
339 goes into 2810 8 times with a remainder of 98.
Record the quotient 8 as the next digit in the result. 
Result so far: 208.0
Subtracting 2712 from 2810 leaves us with 98.
Take the next digit (2) from the dividend and append it to 98, then repeat: 982 / 339

Moving on to step 6:
The number 339 fits into 982 2 times, leaving a remainder of 304.
Record the quotient 2 as the next digit in the result. 
Result so far: 2082.0
If we take 678 away from 982, we end up with 304.
Fetch the next digit (6) from the dividend, attach it to 304 and continue: 3046 / 339

On to step 7:
When dividing 3046 by 339, we get 8 with a remainder of 334.
Use 8 as the next digit of our solution. 
Result so far: 20828.0
The remainder is 334 after subtracting 2712 from 3046.
Grab the next digit (1) from the dividend, add it to 334, then carry on: 3341 / 339

Going ahead to step 8:
339 goes into 3341 9 times with a remainder of 290.
The next digit of our result is 9. 
Result so far: 208289.0
The remainder is 290 after subtracting 3051 from 3341.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Let's proceed to step 9:
2900 divided by 339 is 8 with a remainder of 188.
The next digit of our result is 8. 
Result so far: 208289.8
The remainder is 188 after subtracting 2712 from 2900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Going ahead to step 10:
If we divide 1880 by 339, we get 5 and a remainder of 185.
Put 5 as the next digit of the answer. 
Result so far: 208289.85
If we subtract 1695 from 1880, we get 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Advancing to step 11:
When dividing 1850 by 339, we get 5 with a remainder of 155.
Put 5 as the next digit of the answer. 
Result so far: 208289.855
Subtracting 1695 from 1850 leaves us with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Our division results in 208289.855 with a remaining 0.0155.