We divide 261900 by 76
We want to figure out the number of times 261900 can be divided by 76.

On to step 1:
When dividing 2 by 76, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 76

Let's proceed to step 2:
26 divided by 76 is 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 76

Advancing to step 3:
When dividing 261 by 76, we get 3 with a remainder of 33.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 228 from 261 leaves us with 33.
Fetch the next digit (9) from the dividend, attach it to 33 and continue: 339 / 76

Step 4:
76 goes into 339 4 times with a remainder of 35.
The next digit of our result is 4. 
Result so far: 34.0
Subtracting 304 from 339 leaves us with 35.
Bring next digit (0) of the dividend behind the 35 and repeat the process: 350 / 76

Going ahead to step 5:
76 goes into 350 4 times with a remainder of 46.
Record the quotient 4 as the next digit in the result. 
Result so far: 344.0
The remainder is 46 after subtracting 304 from 350.
Grab the next digit (0) from the dividend, add it to 46, then carry on: 460 / 76

On to step 6:
If we divide 460 by 76, we get 6 and a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 3446.0
The remainder is 4 after subtracting 456 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 7:
76 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 3446.0
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 8:
76 goes into 400 5 times with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 3446.05
If we subtract 380 from 400, 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.

Moving on to step 9:
When dividing 200 by 76, we get 2 with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 3446.052
If we subtract 152 from 200, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 10:
If we divide 480 by 76, we get 6 and a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 3446.0526
Subtracting 456 from 480 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 11:
240 divided by 76 is 3 with a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 3446.05263
If we subtract 228 from 240, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
The number 76 fits into 120 1 times, leaving a remainder of 44.
Put 1 as the next digit of the answer. 
Result so far: 3446.052631
Subtracting 76 from 120 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 13:
When dividing 440 by 76, we get 5 with a remainder of 60.
Write down 5 as next digit of the result. 
Result so far: 3446.0526315
The remainder is 60 after subtracting 380 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 14:
The number 76 fits into 600 7 times, leaving a remainder of 68.
Record the quotient 7 as the next digit in the result. 
Result so far: 3446.05263157
If we take 532 away from 600, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

The quotient of the division is 3446.05263157, and the remainder is 6.8e-08.