We divide 407261 by 4
We're looking to find how many times 4 goes into 407261.

Moving on to step 1:
4 goes into 4 1 times with a remainder of 0.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 0 after subtracting 4 from 4.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 4

On to step 2:
If we divide 0 by 4, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we take 0 away from 0, we end up with 0.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 4

Going ahead to step 3:
4 can be fit into 7 1 times, resulting in a remainder of 3.
The next digit of our result is 1. 
Result so far: 101.0
If we take 4 away from 7, we end up with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 4

On to step 4:
4 can be fit into 32 8 times, resulting in a remainder of 0.
Write down 8 as next digit of the result. 
Result so far: 1018.0
Deduct 32 from 32 and we're left with 0.
Grab the next digit (6) from the dividend, add it to 0, then carry on: 6 / 4

Let's proceed to step 5:
6 divided by 4 is 1 with a remainder of 2.
Write down 1 as next digit of the result. 
Result so far: 10181.0
If we take 4 away from 6, we end up with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 4

Step 6:
When dividing 21 by 4, we get 5 with a remainder of 1.
The next digit of our result is 5. 
Result so far: 101815.0
The remainder is 1 after subtracting 20 from 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
When dividing 10 by 4, we get 2 with a remainder of 2.
The next digit of our result is 2. 
Result so far: 101815.2
Subtracting 8 from 10 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 8:
If we divide 20 by 4, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 101815.25
If we take 20 away from 20, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 101815.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
The number 4 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 101815.25
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 101815.25 with a remainder of 0.0.