We look at the division of 71035842 by 261 
Our goal is to divide 71035842 by 261.

Let's proceed to step 1:
7 divided by 261 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 261

Going ahead to step 2:
If we divide 71 by 261, we get 0 and a remainder of 71.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Include the next digit (0) from the dividend after 71, then repeat: 710 / 261

Advancing to step 3:
The number 261 fits into 710 2 times, leaving a remainder of 188.
The next digit of our result is 2. 
Result so far: 2.0
If we take 522 away from 710, we end up with 188.
Grab the next digit (3) from the dividend, add it to 188, then carry on: 1883 / 261

Step 4:
1883 divided by 261 is 7 with a remainder of 56.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtract 1827 from 1883 to get 56.
Bring next digit (5) of the dividend behind the 56 and repeat the process: 565 / 261

Advancing to step 5:
The number 261 fits into 565 2 times, leaving a remainder of 43.
Record the quotient 2 as the next digit in the result. 
Result so far: 272.0
The remainder is 43 after subtracting 522 from 565.
Include the next digit (8) from the dividend after 43, then repeat: 438 / 261

Moving on to step 6:
261 goes into 438 1 times with a remainder of 177.
Put 1 as the next digit of the answer. 
Result so far: 2721.0
Deduct 261 from 438 and we're left with 177.
Bring next digit (4) of the dividend behind the 177 and repeat the process: 1774 / 261

Going ahead to step 7:
If we divide 1774 by 261, we get 6 and a remainder of 208.
Record the quotient 6 as the next digit in the result. 
Result so far: 27216.0
The remainder is 208 after subtracting 1566 from 1774.
Take the next digit (2) from the dividend and append it to 208, then repeat: 2082 / 261

Moving on to step 8:
When dividing 2082 by 261, we get 7 with a remainder of 255.
The next digit of our result is 7. 
Result so far: 272167.0
Deduct 1827 from 2082 and we're left with 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Advancing to step 9:
When dividing 2550 by 261, we get 9 with a remainder of 201.
Record the quotient 9 as the next digit in the result. 
Result so far: 272167.9
The remainder is 201 after subtracting 2349 from 2550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

On to step 10:
The number 261 fits into 2010 7 times, leaving a remainder of 183.
Put 7 as the next digit of the answer. 
Result so far: 272167.97
Subtracting 1827 from 2010 leaves us with 183.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1830, and continue the process.

Step 11:
If we divide 1830 by 261, we get 7 and a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 272167.977
The remainder is 3 after subtracting 1827 from 1830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The final result is 272167.977 with a remainder of 0.0003.