261946 ÷ 88 
Our goal is to divide 261946 by 88.

Going ahead to step 1:
88 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 88

Step 2:
88 goes into 26 0 times with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 88

On to step 3:
88 goes into 261 2 times with a remainder of 85.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 85 after subtracting 176 from 261.
Fetch the next digit (9) from the dividend, attach it to 85 and continue: 859 / 88

Let's proceed to step 4:
88 goes into 859 9 times with a remainder of 67.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
Subtract 792 from 859 to get 67.
Take the next digit (4) from the dividend and append it to 67, then repeat: 674 / 88

Advancing to step 5:
88 can be fit into 674 7 times, resulting in a remainder of 58.
Write down 7 as next digit of the result. 
Result so far: 297.0
Deduct 616 from 674 and we're left with 58.
Take the next digit (6) from the dividend and append it to 58, then repeat: 586 / 88

Moving on to step 6:
If we divide 586 by 88, we get 6 and a remainder of 58.
The number 6 becomes the next digit in our result. 
Result so far: 2976.0
If we subtract 528 from 586, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 7:
580 divided by 88 is 6 with a remainder of 52.
Record the quotient 6 as the next digit in the result. 
Result so far: 2976.6
If we take 528 away from 580, we end up 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.

Moving on to step 8:
88 goes into 520 5 times with a remainder of 80.
Use 5 as the next digit of our solution. 
Result so far: 2976.65
If we take 440 away from 520, we end up 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.

Moving on to step 9:
88 goes into 800 9 times with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 2976.659
If we take 792 away from 800, we end up 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.

Let's proceed to step 10:
When dividing 80 by 88, we get 0 with a remainder of 80.
The next digit of our result is 0. 
Result so far: 2976.659
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.

Going ahead to step 11:
If we divide 800 by 88, we get 9 and a remainder of 8.
Use 9 as the next digit of our solution. 
Result so far: 2976.65909
If we take 792 away from 800, we end up 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.

On to step 12:
The number 88 fits into 80 0 times, leaving a remainder of 80.
The next digit of our result is 0. 
Result so far: 2976.65909
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 13:
88 can be fit into 800 9 times, resulting in a remainder of 8.
The next digit of our result is 9. 
Result so far: 2976.6590909
If we subtract 792 from 800, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
If we divide 80 by 88, we get 0 and a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 2976.6590909
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

In conclusion, the division gives 2976.6590909 with a balance of 8e-08.