We're dividing 70724317 by 261 
Our goal is to divide 70724317 by 261.

On to step 1:
If we divide 7 by 261, we get 0 and 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.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 261

Advancing to step 2:
70 divided by 261 is 0 with a remainder of 70.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 70 to get 70.
Grab the next digit (7) from the dividend, add it to 70, then carry on: 707 / 261

Advancing to step 3:
261 can be fit into 707 2 times, resulting in a remainder of 185.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 522 from 707 to get 185.
Include the next digit (2) from the dividend after 185, then repeat: 1852 / 261

Let's proceed to step 4:
If we divide 1852 by 261, we get 7 and a remainder of 25.
The next digit of our result is 7. 
Result so far: 27.0
If we take 1827 away from 1852, we end up with 25.
Take the next digit (4) from the dividend and append it to 25, then repeat: 254 / 261

Let's proceed to step 5:
254 divided by 261 is 0 with a remainder of 254.
The next digit of our result is 0. 
Result so far: 270.0
If we subtract 0 from 254, we get 254.
Include the next digit (3) from the dividend after 254, then repeat: 2543 / 261

Let's proceed to step 6:
261 can be fit into 2543 9 times, resulting in a remainder of 194.
Write down 9 as next digit of the result. 
Result so far: 2709.0
If we take 2349 away from 2543, we end up with 194.
Append the next digit (1) from the dividend to 194 and continue with: 1941 / 261

Let's proceed to step 7:
261 goes into 1941 7 times with a remainder of 114.
Record the quotient 7 as the next digit in the result. 
Result so far: 27097.0
If we take 1827 away from 1941, we end up with 114.
Grab the next digit (7) from the dividend, add it to 114, then carry on: 1147 / 261

Moving on to step 8:
The number 261 fits into 1147 4 times, leaving a remainder of 103.
Write down 4 as next digit of the result. 
Result so far: 270974.0
Subtract 1044 from 1147 to get 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Going ahead to step 9:
1030 divided by 261 is 3 with a remainder of 247.
The number 3 becomes the next digit in our result. 
Result so far: 270974.3
Deduct 783 from 1030 and we're left with 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Going ahead to step 10:
The number 261 fits into 2470 9 times, leaving a remainder of 121.
Use 9 as the next digit of our solution. 
Result so far: 270974.39
If we subtract 2349 from 2470, we get 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Step 11:
261 goes into 1210 4 times with a remainder of 166.
The next digit of our result is 4. 
Result so far: 270974.394
Subtracting 1044 from 1210 leaves us with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Going ahead to step 12:
1660 divided by 261 is 6 with a remainder of 94.
The next digit of our result is 6. 
Result so far: 270974.3946
If we subtract 1566 from 1660, we get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Let's proceed to step 13:
261 can be fit into 940 3 times, resulting in a remainder of 157.
Put 3 as the next digit of the answer. 
Result so far: 270974.39463
Subtract 783 from 940 to get 157.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1570, and continue the process.

On to step 14:
261 can be fit into 1570 6 times, resulting in a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 270974.394636
The remainder is 4 after subtracting 1566 from 1570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 15:
40 divided by 261 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 270974.394636
Subtracting 0 from 40 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.

On to step 16:
When dividing 400 by 261, we get 1 with a remainder of 139.
Put 1 as the next digit of the answer. 
Result so far: 270974.39463601
The remainder is 139 after subtracting 261 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

In conclusion, the division gives 270974.39463601 with a balance of 1.39e-07.