261471 ÷ 86 
Our goal is to divide 261471 by 86.

Let's proceed to step 1:
86 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 86

Moving on to step 2:
The number 86 fits into 26 0 times, leaving a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 86

Let's proceed to step 3:
86 goes into 261 3 times with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 258 from 261 and we're left with 3.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 86

Going ahead to step 4:
34 divided by 86 is 0 with a remainder of 34.
The number 0 becomes the next digit in our result. 
Result so far: 30.0
If we subtract 0 from 34, we get 34.
Fetch the next digit (7) from the dividend, attach it to 34 and continue: 347 / 86

Step 5:
When dividing 347 by 86, we get 4 with a remainder of 3.
Use 4 as the next digit of our solution. 
Result so far: 304.0
Subtract 344 from 347 to get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 86

Going ahead to step 6:
86 goes into 31 0 times with a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 3040.0
Deduct 0 from 31 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
The number 86 fits into 310 3 times, leaving a remainder of 52.
The next digit of our result is 3. 
Result so far: 3040.3
Deduct 258 from 310 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 8:
The number 86 fits into 520 6 times, leaving a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 3040.36
If we subtract 516 from 520, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 9:
86 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 3040.36
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 10:
When dividing 400 by 86, we get 4 with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 3040.3604
If we take 344 away from 400, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 11:
The number 86 fits into 560 6 times, leaving a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 3040.36046
The remainder is 44 after subtracting 516 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 12:
440 divided by 86 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 3040.360465
If we subtract 430 from 440, we get 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 13:
86 can be fit into 100 1 times, resulting in a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 3040.3604651
Deduct 86 from 100 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 14:
If we divide 140 by 86, we get 1 and a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 3040.36046511
If we take 86 away from 140, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 3040.36046511 with a remaining 5.4e-08.