261931 ÷ 5 
We're looking to find how many times 5 goes into 261931.

Going ahead to step 1:
If we divide 2 by 5, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 5

Moving on to step 2:
26 divided by 5 is 5 with a remainder of 1.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 25 from 26 and we're left with 1.
Grab the next digit (1) from the dividend, add it to 1, then carry on: 11 / 5

Going ahead to step 3:
5 can be fit into 11 2 times, resulting in a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 52.0
Subtract 10 from 11 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 5

Going ahead to step 4:
The number 5 fits into 19 3 times, leaving a remainder of 4.
The number 3 becomes the next digit in our result. 
Result so far: 523.0
If we subtract 15 from 19, we get 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 5

Moving on to step 5:
5 goes into 43 8 times with a remainder of 3.
Use 8 as the next digit of our solution. 
Result so far: 5238.0
The remainder is 3 after subtracting 40 from 43.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 5

Moving on to step 6:
The number 5 fits into 31 6 times, leaving a remainder of 1.
Write down 6 as next digit of the result. 
Result so far: 52386.0
If we take 30 away from 31, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
5 goes into 10 2 times with a remainder of 0.
The number 2 becomes the next digit in our result. 
Result so far: 52386.2
Subtract 10 from 10 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
0 divided by 5 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 52386.2
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
When dividing 0 by 5, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 52386.2
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 52386.2 with a remaining 0.0.