61293766 divided by 263 
We want to figure out the number of times 61293766 can be divided by 263.

Advancing to step 1:
263 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 263

Step 2:
The number 263 fits into 61 0 times, leaving a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Append the next digit (2) from the dividend to 61 and continue with: 612 / 263

Moving on to step 3:
263 can be fit into 612 2 times, resulting in a remainder of 86.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 526 from 612 and we're left with 86.
Fetch the next digit (9) from the dividend, attach it to 86 and continue: 869 / 263

Let's proceed to step 4:
263 goes into 869 3 times with a remainder of 80.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we subtract 789 from 869, we get 80.
Grab the next digit (3) from the dividend, add it to 80, then carry on: 803 / 263

Moving on to step 5:
When dividing 803 by 263, we get 3 with a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 233.0
If we subtract 789 from 803, we get 14.
Bring next digit (7) of the dividend behind the 14 and repeat the process: 147 / 263

On to step 6:
147 divided by 263 is 0 with a remainder of 147.
The next digit of our result is 0. 
Result so far: 2330.0
Subtracting 0 from 147 leaves us with 147.
Bring next digit (6) of the dividend behind the 147 and repeat the process: 1476 / 263

Step 7:
263 goes into 1476 5 times with a remainder of 161.
The number 5 becomes the next digit in our result. 
Result so far: 23305.0
If we subtract 1315 from 1476, we get 161.
Bring next digit (6) of the dividend behind the 161 and repeat the process: 1616 / 263

Let's proceed to step 8:
If we divide 1616 by 263, we get 6 and a remainder of 38.
Put 6 as the next digit of the answer. 
Result so far: 233056.0
If we subtract 1578 from 1616, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 9:
If we divide 380 by 263, we get 1 and a remainder of 117.
The number 1 becomes the next digit in our result. 
Result so far: 233056.1
Subtract 263 from 380 to get 117.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

Step 10:
263 can be fit into 1170 4 times, resulting in a remainder of 118.
Write down 4 as next digit of the result. 
Result so far: 233056.14
Subtract 1052 from 1170 to get 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Advancing to step 11:
If we divide 1180 by 263, we get 4 and a remainder of 128.
Record the quotient 4 as the next digit in the result. 
Result so far: 233056.144
If we take 1052 away from 1180, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Our division results in 233056.144 with a remaining 0.0128.