Let's divide 261059 by 86
We're looking to find how many times 86 goes into 261059.

Advancing to step 1:
When dividing 2 by 86, we get 0 with 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.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 86

On to step 2:
86 goes into 26 0 times with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 86

Step 3:
When dividing 261 by 86, we get 3 with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 258 away from 261, we end up with 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 86

Step 4:
86 can be fit into 30 0 times, resulting in a remainder of 30.
The next digit of our result is 0. 
Result so far: 30.0
Subtract 0 from 30 to get 30.
Bring next digit (5) of the dividend behind the 30 and repeat the process: 305 / 86

On to step 5:
If we divide 305 by 86, we get 3 and a remainder of 47.
The number 3 becomes the next digit in our result. 
Result so far: 303.0
Subtract 258 from 305 to get 47.
Append the next digit (9) from the dividend to 47 and continue with: 479 / 86

Moving on to step 6:
86 can be fit into 479 5 times, resulting in a remainder of 49.
Use 5 as the next digit of our solution. 
Result so far: 3035.0
Subtract 430 from 479 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 7:
490 divided by 86 is 5 with a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 3035.5
If we subtract 430 from 490, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 8:
86 goes into 600 6 times with a remainder of 84.
Use 6 as the next digit of our solution. 
Result so far: 3035.56
Subtract 516 from 600 to get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Step 9:
The number 86 fits into 840 9 times, leaving a remainder of 66.
Write down 9 as next digit of the result. 
Result so far: 3035.569
If we subtract 774 from 840, we get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 10:
If we divide 660 by 86, we get 7 and a remainder of 58.
Write down 7 as next digit of the result. 
Result so far: 3035.5697
Deduct 602 from 660 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Going ahead to step 11:
When dividing 580 by 86, we get 6 with a remainder of 64.
The number 6 becomes the next digit in our result. 
Result so far: 3035.56976
The remainder is 64 after subtracting 516 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 12:
640 divided by 86 is 7 with a remainder of 38.
The next digit of our result is 7. 
Result so far: 3035.569767
If we take 602 away from 640, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 13:
The number 86 fits into 380 4 times, leaving a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 3035.5697674
Subtract 344 from 380 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.

Advancing to step 14:
The number 86 fits into 360 4 times, leaving a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 3035.56976744
If we take 344 away from 360, we end up 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.

Our division results in 3035.56976744 with a remaining 1.6e-08.