261549 divided by 88 
We're looking to find how many times 88 goes into 261549.

Going ahead to step 1:
88 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
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 / 88

Advancing to step 2:
88 goes into 26 0 times with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 88

Going ahead to step 3:
The number 88 fits into 261 2 times, leaving a remainder of 85.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 176 from 261 leaves us with 85.
Take the next digit (5) from the dividend and append it to 85, then repeat: 855 / 88

On to step 4:
855 divided by 88 is 9 with a remainder of 63.
The next digit of our result is 9. 
Result so far: 29.0
The remainder is 63 after subtracting 792 from 855.
Fetch the next digit (4) from the dividend, attach it to 63 and continue: 634 / 88

On to step 5:
88 can be fit into 634 7 times, resulting in a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 297.0
The remainder is 18 after subtracting 616 from 634.
Append the next digit (9) from the dividend to 18 and continue with: 189 / 88

On to step 6:
The number 88 fits into 189 2 times, leaving a remainder of 13.
Write down 2 as next digit of the result. 
Result so far: 2972.0
The remainder is 13 after subtracting 176 from 189.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 7:
130 divided by 88 is 1 with a remainder of 42.
Put 1 as the next digit of the answer. 
Result so far: 2972.1
Deduct 88 from 130 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 8:
88 goes into 420 4 times with a remainder of 68.
Put 4 as the next digit of the answer. 
Result so far: 2972.14
The remainder is 68 after subtracting 352 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Moving on to step 9:
When dividing 680 by 88, we get 7 with a remainder of 64.
The number 7 becomes the next digit in our result. 
Result so far: 2972.147
If we take 616 away from 680, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 10:
88 can be fit into 640 7 times, resulting in a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 2972.1477
If we take 616 away from 640, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 2972.1477 with a remainder of 0.00024.