261375 ÷ 28 
We want to figure out the number of times 261375 can be divided by 28.

Let's proceed to step 1:
28 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 28

Advancing to step 2:
When dividing 26 by 28, we get 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 28

On to step 3:
The number 28 fits into 261 9 times, leaving a remainder of 9.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we take 252 away from 261, we end up with 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 28

Advancing to step 4:
28 can be fit into 93 3 times, resulting in a remainder of 9.
Put 3 as the next digit of the answer. 
Result so far: 93.0
Subtracting 84 from 93 leaves us with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 28

Step 5:
The number 28 fits into 97 3 times, leaving a remainder of 13.
Record the quotient 3 as the next digit in the result. 
Result so far: 933.0
Subtract 84 from 97 to get 13.
Include the next digit (5) from the dividend after 13, then repeat: 135 / 28

On to step 6:
28 can be fit into 135 4 times, resulting in a remainder of 23.
The number 4 becomes the next digit in our result. 
Result so far: 9334.0
If we take 112 away from 135, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
If we divide 230 by 28, we get 8 and a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 9334.8
Subtract 224 from 230 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 28, we get 2 with a remainder of 4.
The next digit of our result is 2. 
Result so far: 9334.82
The remainder is 4 after subtracting 56 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 9334.821
If we take 28 away from 40, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 10:
When dividing 120 by 28, we get 4 with a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 9334.8214
Subtracting 112 from 120 leaves us 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.

Advancing to step 11:
The number 28 fits into 80 2 times, leaving a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 9334.82142
Deduct 56 from 80 and we're left 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.

Advancing to step 12:
240 divided by 28 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 9334.821428
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 13:
28 goes into 160 5 times with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 9334.8214285
Subtracting 140 from 160 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
28 goes into 200 7 times with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 9334.82142857
If we take 196 away from 200, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 9334.82142857 with a remainder of 4e-09.