We look at the division of 260675 by 97 
We want to figure out the number of times 260675 can be divided by 97.

Going ahead to step 1:
The number 97 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 97

On to step 2:
26 divided by 97 is 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 97

On to step 3:
The number 97 fits into 260 2 times, leaving a remainder of 66.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 194 away from 260, we end up with 66.
Fetch the next digit (6) from the dividend, attach it to 66 and continue: 666 / 97

Advancing to step 4:
97 goes into 666 6 times with a remainder of 84.
Write down 6 as next digit of the result. 
Result so far: 26.0
If we take 582 away from 666, we end up with 84.
Include the next digit (7) from the dividend after 84, then repeat: 847 / 97

On to step 5:
97 goes into 847 8 times with a remainder of 71.
The number 8 becomes the next digit in our result. 
Result so far: 268.0
If we take 776 away from 847, we end up with 71.
Grab the next digit (5) from the dividend, add it to 71, then carry on: 715 / 97

Step 6:
The number 97 fits into 715 7 times, leaving a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 2687.0
Deduct 679 from 715 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 7:
If we divide 360 by 97, we get 3 and a remainder of 69.
Write down 3 as next digit of the result. 
Result so far: 2687.3
Subtract 291 from 360 to get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Going ahead to step 8:
When dividing 690 by 97, we get 7 with a remainder of 11.
The next digit of our result is 7. 
Result so far: 2687.37
Deduct 679 from 690 and we're left 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.

Step 9:
The number 97 fits into 110 1 times, leaving a remainder of 13.
The next digit of our result is 1. 
Result so far: 2687.371
If we subtract 97 from 110, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 10:
When dividing 130 by 97, we get 1 with a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 2687.3711
Subtract 97 from 130 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

The final result is 2687.3711 with a remainder of 0.00033.