261500 ÷ 82 
Let's see how many times 82 fits into 261500.

Advancing to step 1:
If we divide 2 by 82, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 82

Advancing to step 2:
The number 82 fits into 26 0 times, leaving a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 82

Let's proceed to step 3:
82 can be fit into 261 3 times, resulting in a remainder of 15.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 246 from 261 and we're left with 15.
Grab the next digit (5) from the dividend, add it to 15, then carry on: 155 / 82

On to step 4:
If we divide 155 by 82, we get 1 and a remainder of 73.
The next digit of our result is 1. 
Result so far: 31.0
Subtract 82 from 155 to get 73.
Append the next digit (0) from the dividend to 73 and continue with: 730 / 82

On to step 5:
When dividing 730 by 82, we get 8 with a remainder of 74.
Put 8 as the next digit of the answer. 
Result so far: 318.0
Deduct 656 from 730 and we're left with 74.
Grab the next digit (0) from the dividend, add it to 74, then carry on: 740 / 82

On to step 6:
82 can be fit into 740 9 times, resulting in a remainder of 2.
Put 9 as the next digit of the answer. 
Result so far: 3189.0
If we subtract 738 from 740, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
20 divided by 82 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 3189.0
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
82 goes into 200 2 times with a remainder of 36.
Record the quotient 2 as the next digit in the result. 
Result so far: 3189.02
If we subtract 164 from 200, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 9:
The number 82 fits into 360 4 times, leaving a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 3189.024
If we take 328 away from 360, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 10:
82 goes into 320 3 times with a remainder of 74.
Write down 3 as next digit of the result. 
Result so far: 3189.0243
Deduct 246 from 320 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 11:
82 goes into 740 9 times with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 3189.02439
Deduct 738 from 740 and we're left 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.

Going ahead to step 12:
82 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 3189.02439
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 13:
If we divide 200 by 82, we get 2 and a remainder of 36.
Put 2 as the next digit of the answer. 
Result so far: 3189.0243902
Subtract 164 from 200 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 14:
The number 82 fits into 360 4 times, leaving a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 3189.02439024
If we take 328 away from 360, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 3189.02439024 with a remainder of 3.2e-08.