We're dividing 267621 by 95 
Our goal is to divide 267621 by 95.

Let's proceed to step 1:
95 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 95

Moving on to step 2:
26 divided by 95 is 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 95

Going ahead to step 3:
If we divide 267 by 95, we get 2 and a remainder of 77.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 190 away from 267, we end up with 77.
Grab the next digit (6) from the dividend, add it to 77, then carry on: 776 / 95

Let's proceed to step 4:
If we divide 776 by 95, we get 8 and a remainder of 16.
The next digit of our result is 8. 
Result so far: 28.0
The remainder is 16 after subtracting 760 from 776.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 95

Let's proceed to step 5:
95 goes into 162 1 times with a remainder of 67.
Put 1 as the next digit of the answer. 
Result so far: 281.0
If we subtract 95 from 162, we get 67.
Grab the next digit (1) from the dividend, add it to 67, then carry on: 671 / 95

Advancing to step 6:
The number 95 fits into 671 7 times, leaving a remainder of 6.
The next digit of our result is 7. 
Result so far: 2817.0
Subtract 665 from 671 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
The number 95 fits into 60 0 times, leaving a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 2817.0
Subtract 0 from 60 to 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.

Let's proceed to step 8:
If we divide 600 by 95, we get 6 and a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 2817.06
If we take 570 away from 600, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 9:
300 divided by 95 is 3 with a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 2817.063
Subtract 285 from 300 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 10:
95 goes into 150 1 times with a remainder of 55.
Write down 1 as next digit of the result. 
Result so far: 2817.0631
The remainder is 55 after subtracting 95 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 11:
95 can be fit into 550 5 times, resulting in a remainder of 75.
Write down 5 as next digit of the result. 
Result so far: 2817.06315
Subtract 475 from 550 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 12:
95 goes into 750 7 times with a remainder of 85.
Write down 7 as next digit of the result. 
Result so far: 2817.063157
If we take 665 away from 750, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 13:
95 goes into 850 8 times with a remainder of 90.
Write down 8 as next digit of the result. 
Result so far: 2817.0631578
Subtract 760 from 850 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Step 14:
900 divided by 95 is 9 with a remainder of 45.
Put 9 as the next digit of the answer. 
Result so far: 2817.06315789
If we take 855 away from 900, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 2817.06315789 with a balance of 4.5e-08.