We're dividing 261719 by 88 
We're looking to find how many times 88 goes into 261719.

On to step 1:
If we divide 2 by 88, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 88

On to step 2:
The number 88 fits into 26 0 times, leaving a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 88

Moving on to step 3:
If we divide 261 by 88, we get 2 and a remainder of 85.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 176 from 261 and we're left with 85.
Bring next digit (7) of the dividend behind the 85 and repeat the process: 857 / 88

Advancing to step 4:
857 divided by 88 is 9 with a remainder of 65.
Write down 9 as next digit of the result. 
Result so far: 29.0
If we take 792 away from 857, we end up with 65.
Append the next digit (1) from the dividend to 65 and continue with: 651 / 88

On to step 5:
88 can be fit into 651 7 times, resulting in a remainder of 35.
The next digit of our result is 7. 
Result so far: 297.0
Deduct 616 from 651 and we're left with 35.
Bring next digit (9) of the dividend behind the 35 and repeat the process: 359 / 88

Going ahead to step 6:
The number 88 fits into 359 4 times, leaving a remainder of 7.
The next digit of our result is 4. 
Result so far: 2974.0
Subtract 352 from 359 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
When dividing 70 by 88, we get 0 with a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 2974.0
Subtract 0 from 70 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 8:
700 divided by 88 is 7 with a remainder of 84.
Write down 7 as next digit of the result. 
Result so far: 2974.07
If we take 616 away from 700, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 9:
The number 88 fits into 840 9 times, leaving a remainder of 48.
Record the quotient 9 as the next digit in the result. 
Result so far: 2974.079
Subtract 792 from 840 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 10:
The number 88 fits into 480 5 times, leaving a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 2974.0795
If we take 440 away from 480, 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.

Moving on to step 11:
The number 88 fits into 400 4 times, leaving a remainder of 48.
Put 4 as the next digit of the answer. 
Result so far: 2974.07954
Subtract 352 from 400 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 12:
The number 88 fits into 480 5 times, leaving a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 2974.079545
Deduct 440 from 480 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.

On to step 13:
If we divide 400 by 88, we get 4 and a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 2974.0795454
The remainder is 48 after subtracting 352 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 14:
The number 88 fits into 480 5 times, leaving a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 2974.07954545
Subtracting 440 from 480 leaves us 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.

The final result is 2974.07954545 with a remainder of 4e-08.