We look at the division of 71835316 by 261 
We're looking to find how many times 261 goes into 71835316.

Advancing to step 1:
If we divide 7 by 261, we get 0 and a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 261

Moving on to step 2:
If we divide 71 by 261, we get 0 and a remainder of 71.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 71 after subtracting 0 from 71.
Fetch the next digit (8) from the dividend, attach it to 71 and continue: 718 / 261

Moving on to step 3:
261 goes into 718 2 times with a remainder of 196.
The next digit of our result is 2. 
Result so far: 2.0
If we take 522 away from 718, we end up with 196.
Append the next digit (3) from the dividend to 196 and continue with: 1963 / 261

On to step 4:
261 goes into 1963 7 times with a remainder of 136.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtracting 1827 from 1963 leaves us with 136.
Append the next digit (5) from the dividend to 136 and continue with: 1365 / 261

Going ahead to step 5:
The number 261 fits into 1365 5 times, leaving a remainder of 60.
Put 5 as the next digit of the answer. 
Result so far: 275.0
If we take 1305 away from 1365, we end up with 60.
Bring next digit (3) of the dividend behind the 60 and repeat the process: 603 / 261

On to step 6:
261 goes into 603 2 times with a remainder of 81.
Use 2 as the next digit of our solution. 
Result so far: 2752.0
Subtract 522 from 603 to get 81.
Take the next digit (1) from the dividend and append it to 81, then repeat: 811 / 261

Moving on to step 7:
811 divided by 261 is 3 with a remainder of 28.
The number 3 becomes the next digit in our result. 
Result so far: 27523.0
Deduct 783 from 811 and we're left with 28.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 261

Step 8:
261 can be fit into 286 1 times, resulting in a remainder of 25.
The next digit of our result is 1. 
Result so far: 275231.0
Deduct 261 from 286 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 9:
If we divide 250 by 261, we get 0 and a remainder of 250.
The next digit of our result is 0. 
Result so far: 275231.0
Subtract 0 from 250 to get 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Let's proceed to step 10:
If we divide 2500 by 261, we get 9 and a remainder of 151.
Record the quotient 9 as the next digit in the result. 
Result so far: 275231.09
The remainder is 151 after subtracting 2349 from 2500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1510, and continue the process.

Advancing to step 11:
1510 divided by 261 is 5 with a remainder of 205.
Use 5 as the next digit of our solution. 
Result so far: 275231.095
Subtract 1305 from 1510 to get 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Let's proceed to step 12:
If we divide 2050 by 261, we get 7 and a remainder of 223.
The next digit of our result is 7. 
Result so far: 275231.0957
The remainder is 223 after subtracting 1827 from 2050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Step 13:
261 can be fit into 2230 8 times, resulting in a remainder of 142.
Use 8 as the next digit of our solution. 
Result so far: 275231.09578
The remainder is 142 after subtracting 2088 from 2230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Moving on to step 14:
1420 divided by 261 is 5 with a remainder of 115.
The next digit of our result is 5. 
Result so far: 275231.095785
If we subtract 1305 from 1420, we get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Moving on to step 15:
The number 261 fits into 1150 4 times, leaving a remainder of 106.
Use 4 as the next digit of our solution. 
Result so far: 275231.0957854
Deduct 1044 from 1150 and we're left with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Going ahead to step 16:
If we divide 1060 by 261, we get 4 and a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 275231.09578544
Subtracting 1044 from 1060 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 275231.09578544 and a remainder of 1.6e-08.