We look at the division of 261251 by 44 
We want to figure out the number of times 261251 can be divided by 44.

Moving on to step 1:
2 divided by 44 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 44

Advancing to step 2:
When dividing 26 by 44, we get 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 44

Step 3:
When dividing 261 by 44, we get 5 with a remainder of 41.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 220 from 261 leaves us with 41.
Take the next digit (2) from the dividend and append it to 41, then repeat: 412 / 44

Moving on to step 4:
44 goes into 412 9 times with a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 59.0
If we take 396 away from 412, we end up with 16.
Bring next digit (5) of the dividend behind the 16 and repeat the process: 165 / 44

Moving on to step 5:
44 can be fit into 165 3 times, resulting in a remainder of 33.
Write down 3 as next digit of the result. 
Result so far: 593.0
Subtract 132 from 165 to get 33.
Grab the next digit (1) from the dividend, add it to 33, then carry on: 331 / 44

Let's proceed to step 6:
When dividing 331 by 44, we get 7 with a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 5937.0
The remainder is 23 after subtracting 308 from 331.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 7:
The number 44 fits into 230 5 times, leaving a remainder of 10.
The next digit of our result is 5. 
Result so far: 5937.5
If we take 220 away from 230, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
The number 44 fits into 100 2 times, leaving a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 5937.52
If we subtract 88 from 100, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
The number 44 fits into 120 2 times, leaving a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 5937.522
Subtracting 88 from 120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 5937.522 and a remainder of 0.0032.