48763178 divided by 261 
We want to figure out the number of times 48763178 can be divided by 261.

Moving on to step 1:
261 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (8) from the dividend, add it to 4, then carry on: 48 / 261

Step 2:
261 can be fit into 48 0 times, resulting in a remainder of 48.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 48 and we're left with 48.
Bring next digit (7) of the dividend behind the 48 and repeat the process: 487 / 261

On to step 3:
261 goes into 487 1 times with a remainder of 226.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 261 from 487 leaves us with 226.
Include the next digit (6) from the dividend after 226, then repeat: 2266 / 261

Step 4:
261 can be fit into 2266 8 times, resulting in a remainder of 178.
Write down 8 as next digit of the result. 
Result so far: 18.0
The remainder is 178 after subtracting 2088 from 2266.
Include the next digit (3) from the dividend after 178, then repeat: 1783 / 261

Let's proceed to step 5:
If we divide 1783 by 261, we get 6 and a remainder of 217.
Use 6 as the next digit of our solution. 
Result so far: 186.0
Subtracting 1566 from 1783 leaves us with 217.
Take the next digit (1) from the dividend and append it to 217, then repeat: 2171 / 261

Let's proceed to step 6:
If we divide 2171 by 261, we get 8 and a remainder of 83.
The next digit of our result is 8. 
Result so far: 1868.0
Deduct 2088 from 2171 and we're left with 83.
Append the next digit (7) from the dividend to 83 and continue with: 837 / 261

Going ahead to step 7:
261 goes into 837 3 times with a remainder of 54.
Put 3 as the next digit of the answer. 
Result so far: 18683.0
Deduct 783 from 837 and we're left with 54.
Grab the next digit (8) from the dividend, add it to 54, then carry on: 548 / 261

Advancing to step 8:
If we divide 548 by 261, we get 2 and a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 186832.0
Subtracting 522 from 548 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 9:
The number 261 fits into 260 0 times, leaving a remainder of 260.
Record the quotient 0 as the next digit in the result. 
Result so far: 186832.0
Subtract 0 from 260 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 10:
261 can be fit into 2600 9 times, resulting in a remainder of 251.
Put 9 as the next digit of the answer. 
Result so far: 186832.09
Deduct 2349 from 2600 and we're left with 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

Going ahead to step 11:
2510 divided by 261 is 9 with a remainder of 161.
The number 9 becomes the next digit in our result. 
Result so far: 186832.099
The remainder is 161 after subtracting 2349 from 2510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

In conclusion, the division gives 186832.099 with a balance of 0.0161.