We're dividing 43971257 by 261 
Let's see how many times 261 fits into 43971257.

Step 1:
If we divide 4 by 261, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 261

Let's proceed to step 2:
261 goes into 43 0 times with a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 43 leaves us with 43.
Take the next digit (9) from the dividend and append it to 43, then repeat: 439 / 261

Step 3:
439 divided by 261 is 1 with a remainder of 178.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 261 from 439 to get 178.
Fetch the next digit (7) from the dividend, attach it to 178 and continue: 1787 / 261

Let's proceed to step 4:
When dividing 1787 by 261, we get 6 with a remainder of 221.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 1566 from 1787 and we're left with 221.
Fetch the next digit (1) from the dividend, attach it to 221 and continue: 2211 / 261

Going ahead to step 5:
261 can be fit into 2211 8 times, resulting in a remainder of 123.
The next digit of our result is 8. 
Result so far: 168.0
Deduct 2088 from 2211 and we're left with 123.
Append the next digit (2) from the dividend to 123 and continue with: 1232 / 261

On to step 6:
When dividing 1232 by 261, we get 4 with a remainder of 188.
Record the quotient 4 as the next digit in the result. 
Result so far: 1684.0
Deduct 1044 from 1232 and we're left with 188.
Grab the next digit (5) from the dividend, add it to 188, then carry on: 1885 / 261

Moving on to step 7:
1885 divided by 261 is 7 with a remainder of 58.
The next digit of our result is 7. 
Result so far: 16847.0
Subtract 1827 from 1885 to get 58.
Fetch the next digit (7) from the dividend, attach it to 58 and continue: 587 / 261

Going ahead to step 8:
261 can be fit into 587 2 times, resulting in a remainder of 65.
Record the quotient 2 as the next digit in the result. 
Result so far: 168472.0
If we take 522 away from 587, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 9:
261 goes into 650 2 times with a remainder of 128.
Use 2 as the next digit of our solution. 
Result so far: 168472.2
If we subtract 522 from 650, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 10:
261 can be fit into 1280 4 times, resulting in a remainder of 236.
Record the quotient 4 as the next digit in the result. 
Result so far: 168472.24
If we subtract 1044 from 1280, we get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Moving on to step 11:
261 can be fit into 2360 9 times, resulting in a remainder of 11.
The number 9 becomes the next digit in our result. 
Result so far: 168472.249
Subtracting 2349 from 2360 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 12:
The number 261 fits into 110 0 times, leaving a remainder of 110.
Write down 0 as next digit of the result. 
Result so far: 168472.249
Deduct 0 from 110 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 13:
The number 261 fits into 1100 4 times, leaving a remainder of 56.
Use 4 as the next digit of our solution. 
Result so far: 168472.24904
Deduct 1044 from 1100 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 14:
261 goes into 560 2 times with a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 168472.249042
The remainder is 38 after subtracting 522 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 15:
If we divide 380 by 261, we get 1 and a remainder of 119.
Record the quotient 1 as the next digit in the result. 
Result so far: 168472.2490421
Subtract 261 from 380 to get 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Going ahead to step 16:
1190 divided by 261 is 4 with a remainder of 146.
The next digit of our result is 4. 
Result so far: 168472.24904214
If we take 1044 away from 1190, we end up with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

In conclusion, the division gives 168472.24904214 with a balance of 1.46e-07.