Let's divide 7261340 by 261
We want to figure out the number of times 7261340 can be divided by 261.

Advancing to step 1:
261 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 261

Step 2:
261 can be fit into 72 0 times, resulting in a remainder of 72.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 72, we end up with 72.
Include the next digit (6) from the dividend after 72, then repeat: 726 / 261

Step 3:
261 can be fit into 726 2 times, resulting in a remainder of 204.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 204 after subtracting 522 from 726.
Take the next digit (1) from the dividend and append it to 204, then repeat: 2041 / 261

On to step 4:
The number 261 fits into 2041 7 times, leaving a remainder of 214.
Use 7 as the next digit of our solution. 
Result so far: 27.0
If we take 1827 away from 2041, we end up with 214.
Bring next digit (3) of the dividend behind the 214 and repeat the process: 2143 / 261

Let's proceed to step 5:
The number 261 fits into 2143 8 times, leaving a remainder of 55.
Record the quotient 8 as the next digit in the result. 
Result so far: 278.0
If we subtract 2088 from 2143, we get 55.
Grab the next digit (4) from the dividend, add it to 55, then carry on: 554 / 261

On to step 6:
554 divided by 261 is 2 with a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 2782.0
Subtracting 522 from 554 leaves us with 32.
Fetch the next digit (0) from the dividend, attach it to 32 and continue: 320 / 261

Going ahead to step 7:
If we divide 320 by 261, we get 1 and a remainder of 59.
The next digit of our result is 1. 
Result so far: 27821.0
Deduct 261 from 320 and we're left with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Going ahead to step 8:
When dividing 590 by 261, we get 2 with a remainder of 68.
The next digit of our result is 2. 
Result so far: 27821.2
Subtracting 522 from 590 leaves us 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.

Step 9:
680 divided by 261 is 2 with a remainder of 158.
Use 2 as the next digit of our solution. 
Result so far: 27821.22
The remainder is 158 after subtracting 522 from 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

In conclusion, the division gives 27821.22 with a balance of 0.158.