We're dividing 261376 by 89 
We want to figure out the number of times 261376 can be divided by 89.

On to step 1:
When dividing 2 by 89, we get 0 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.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 89

Let's proceed to step 2:
If we divide 26 by 89, we get 0 and a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 89

On to step 3:
The number 89 fits into 261 2 times, leaving a remainder of 83.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 178 from 261, we get 83.
Append the next digit (3) from the dividend to 83 and continue with: 833 / 89

Going ahead to step 4:
833 divided by 89 is 9 with a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 29.0
Deduct 801 from 833 and we're left with 32.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 89

Going ahead to step 5:
If we divide 327 by 89, we get 3 and a remainder of 60.
Record the quotient 3 as the next digit in the result. 
Result so far: 293.0
Deduct 267 from 327 and we're left with 60.
Grab the next digit (6) from the dividend, add it to 60, then carry on: 606 / 89

Moving on to step 6:
When dividing 606 by 89, we get 6 with a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 2936.0
If we subtract 534 from 606, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 7:
If we divide 720 by 89, we get 8 and a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 2936.8
Deduct 712 from 720 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 8:
The number 89 fits into 80 0 times, leaving a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 2936.8
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 9:
The number 89 fits into 800 8 times, leaving a remainder of 88.
Put 8 as the next digit of the answer. 
Result so far: 2936.808
If we subtract 712 from 800, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Step 10:
When dividing 880 by 89, we get 9 with a remainder of 79.
Use 9 as the next digit of our solution. 
Result so far: 2936.8089
The remainder is 79 after subtracting 801 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

On to step 11:
The number 89 fits into 790 8 times, leaving a remainder of 78.
The number 8 becomes the next digit in our result. 
Result so far: 2936.80898
Subtracting 712 from 790 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Let's proceed to step 12:
89 goes into 780 8 times with a remainder of 68.
Record the quotient 8 as the next digit in the result. 
Result so far: 2936.808988
If we subtract 712 from 780, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Our division results in 2936.808988 with a remaining 6.8e-06.