We're dividing 27631886 by 261 
We want to divide 27631886 by 261.

Advancing to step 1:
261 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 261

Advancing to step 2:
When dividing 27 by 261, we get 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Bring next digit (6) of the dividend behind the 27 and repeat the process: 276 / 261

Moving on to step 3:
276 divided by 261 is 1 with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 261 from 276, we get 15.
Take the next digit (3) from the dividend and append it to 15, then repeat: 153 / 261

On to step 4:
When dividing 153 by 261, we get 0 with a remainder of 153.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
If we take 0 away from 153, we end up with 153.
Fetch the next digit (1) from the dividend, attach it to 153 and continue: 1531 / 261

Advancing to step 5:
261 can be fit into 1531 5 times, resulting in a remainder of 226.
Use 5 as the next digit of our solution. 
Result so far: 105.0
Subtract 1305 from 1531 to get 226.
Grab the next digit (8) from the dividend, add it to 226, then carry on: 2268 / 261

Advancing to step 6:
261 can be fit into 2268 8 times, resulting in a remainder of 180.
The number 8 becomes the next digit in our result. 
Result so far: 1058.0
Subtracting 2088 from 2268 leaves us with 180.
Take the next digit (8) from the dividend and append it to 180, then repeat: 1808 / 261

Advancing to step 7:
261 goes into 1808 6 times with a remainder of 242.
Use 6 as the next digit of our solution. 
Result so far: 10586.0
Subtract 1566 from 1808 to get 242.
Grab the next digit (6) from the dividend, add it to 242, then carry on: 2426 / 261

Advancing to step 8:
261 can be fit into 2426 9 times, resulting in a remainder of 77.
Put 9 as the next digit of the answer. 
Result so far: 105869.0
Subtracting 2349 from 2426 leaves us with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

On to step 9:
If we divide 770 by 261, we get 2 and a remainder of 248.
The number 2 becomes the next digit in our result. 
Result so far: 105869.2
Deduct 522 from 770 and we're left with 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Going ahead to step 10:
The number 261 fits into 2480 9 times, leaving a remainder of 131.
The number 9 becomes the next digit in our result. 
Result so far: 105869.29
Deduct 2349 from 2480 and we're left with 131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1310, and continue the process.

Let's proceed to step 11:
If we divide 1310 by 261, we get 5 and a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 105869.295
If we subtract 1305 from 1310, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 12:
When dividing 50 by 261, we get 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 105869.295
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 13:
The number 261 fits into 500 1 times, leaving a remainder of 239.
Use 1 as the next digit of our solution. 
Result so far: 105869.29501
If we take 261 away from 500, we end up with 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

Step 14:
2390 divided by 261 is 9 with a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 105869.295019
Subtracting 2349 from 2390 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 15:
The number 261 fits into 410 1 times, leaving a remainder of 149.
Use 1 as the next digit of our solution. 
Result so far: 105869.2950191
If we take 261 away from 410, we end up with 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Advancing to step 16:
If we divide 1490 by 261, we get 5 and a remainder of 185.
Write down 5 as next digit of the result. 
Result so far: 105869.29501915
The remainder is 185 after subtracting 1305 from 1490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

The final outcome is 105869.29501915, with a leftover of 1.85e-07.