We're dividing 260861 by 76 
Our goal is to divide 260861 by 76.

On to step 1:
When dividing 2 by 76, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 76

Let's proceed to step 2:
76 can be fit into 26 0 times, resulting in a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 76

Going ahead to step 3:
When dividing 260 by 76, we get 3 with a remainder of 32.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 228 from 260, we get 32.
Grab the next digit (8) from the dividend, add it to 32, then carry on: 328 / 76

Advancing to step 4:
The number 76 fits into 328 4 times, leaving a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 34.0
Subtracting 304 from 328 leaves us with 24.
Take the next digit (6) from the dividend and append it to 24, then repeat: 246 / 76

Let's proceed to step 5:
76 can be fit into 246 3 times, resulting in a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 343.0
If we take 228 away from 246, we end up with 18.
Bring next digit (1) of the dividend behind the 18 and repeat the process: 181 / 76

Let's proceed to step 6:
If we divide 181 by 76, we get 2 and a remainder of 29.
Write down 2 as next digit of the result. 
Result so far: 3432.0
Deduct 152 from 181 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Let's proceed to step 7:
290 divided by 76 is 3 with a remainder of 62.
The number 3 becomes the next digit in our result. 
Result so far: 3432.3
If we subtract 228 from 290, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Let's proceed to step 8:
If we divide 620 by 76, we get 8 and a remainder of 12.
The next digit of our result is 8. 
Result so far: 3432.38
If we subtract 608 from 620, 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:
If we divide 120 by 76, we get 1 and a remainder of 44.
Put 1 as the next digit of the answer. 
Result so far: 3432.381
If we subtract 76 from 120, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 10:
When dividing 440 by 76, we get 5 with a remainder of 60.
The number 5 becomes the next digit in our result. 
Result so far: 3432.3815
Subtracting 380 from 440 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 11:
76 goes into 600 7 times with a remainder of 68.
Write down 7 as next digit of the result. 
Result so far: 3432.38157
If we subtract 532 from 600, 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.

Moving on to step 12:
If we divide 680 by 76, we get 8 and a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 3432.381578
Subtract 608 from 680 to 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.

Moving on to step 13:
76 goes into 720 9 times with a remainder of 36.
The next digit of our result is 9. 
Result so far: 3432.3815789
If we subtract 684 from 720, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 14:
When dividing 360 by 76, we get 4 with a remainder of 56.
The next digit of our result is 4. 
Result so far: 3432.38157894
The remainder is 56 after subtracting 304 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

In conclusion, the division gives 3432.38157894 with a balance of 5.6e-08.