We look at the division of 94410620 by 261 
Let's see how many times 261 fits into 94410620.

On to step 1:
If we divide 9 by 261, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 261

Moving on to step 2:
94 divided by 261 is 0 with a remainder of 94.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 94 to get 94.
Grab the next digit (4) from the dividend, add it to 94, then carry on: 944 / 261

Going ahead to step 3:
When dividing 944 by 261, we get 3 with a remainder of 161.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 783 from 944 to get 161.
Bring next digit (1) of the dividend behind the 161 and repeat the process: 1611 / 261

Moving on to step 4:
The number 261 fits into 1611 6 times, leaving a remainder of 45.
Put 6 as the next digit of the answer. 
Result so far: 36.0
Subtracting 1566 from 1611 leaves us with 45.
Fetch the next digit (0) from the dividend, attach it to 45 and continue: 450 / 261

Let's proceed to step 5:
The number 261 fits into 450 1 times, leaving a remainder of 189.
Write down 1 as next digit of the result. 
Result so far: 361.0
If we take 261 away from 450, we end up with 189.
Fetch the next digit (6) from the dividend, attach it to 189 and continue: 1896 / 261

Going ahead to step 6:
261 goes into 1896 7 times with a remainder of 69.
Use 7 as the next digit of our solution. 
Result so far: 3617.0
If we take 1827 away from 1896, we end up with 69.
Grab the next digit (2) from the dividend, add it to 69, then carry on: 692 / 261

Step 7:
The number 261 fits into 692 2 times, leaving a remainder of 170.
Put 2 as the next digit of the answer. 
Result so far: 36172.0
If we take 522 away from 692, we end up with 170.
Fetch the next digit (0) from the dividend, attach it to 170 and continue: 1700 / 261

Step 8:
If we divide 1700 by 261, we get 6 and a remainder of 134.
The number 6 becomes the next digit in our result. 
Result so far: 361726.0
Subtracting 1566 from 1700 leaves us with 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

Advancing to step 9:
When dividing 1340 by 261, we get 5 with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 361726.5
If we take 1305 away from 1340, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 10:
If we divide 350 by 261, we get 1 and a remainder of 89.
Use 1 as the next digit of our solution. 
Result so far: 361726.51
Subtracting 261 from 350 leaves us with 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Let's proceed to step 11:
When dividing 890 by 261, we get 3 with a remainder of 107.
The number 3 becomes the next digit in our result. 
Result so far: 361726.513
Deduct 783 from 890 and we're left with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Advancing to step 12:
When dividing 1070 by 261, we get 4 with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 361726.5134
Subtract 1044 from 1070 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 13:
If we divide 260 by 261, we get 0 and a remainder of 260.
Put 0 as the next digit of the answer. 
Result so far: 361726.5134
The remainder is 260 after subtracting 0 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Step 14:
If we divide 2600 by 261, we get 9 and a remainder of 251.
Put 9 as the next digit of the answer. 
Result so far: 361726.513409
If we subtract 2349 from 2600, we get 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

Moving on to step 15:
2510 divided by 261 is 9 with a remainder of 161.
The next digit of our result is 9. 
Result so far: 361726.5134099
If we subtract 2349 from 2510, we get 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

The final result is 361726.5134099 with a remainder of 1.61e-06.