261483 ÷ 73 
We want to figure out the number of times 261483 can be divided by 73.

Going ahead to step 1:
73 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 73

Going ahead to step 2:
If we divide 26 by 73, we get 0 and 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.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 73

Going ahead to step 3:
261 divided by 73 is 3 with a remainder of 42.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 219 from 261 to get 42.
Bring next digit (4) of the dividend behind the 42 and repeat the process: 424 / 73

On to step 4:
If we divide 424 by 73, we get 5 and a remainder of 59.
Record the quotient 5 as the next digit in the result. 
Result so far: 35.0
If we take 365 away from 424, we end up with 59.
Append the next digit (8) from the dividend to 59 and continue with: 598 / 73

Let's proceed to step 5:
598 divided by 73 is 8 with a remainder of 14.
Use 8 as the next digit of our solution. 
Result so far: 358.0
If we subtract 584 from 598, we get 14.
Include the next digit (3) from the dividend after 14, then repeat: 143 / 73

On to step 6:
The number 73 fits into 143 1 times, leaving a remainder of 70.
Put 1 as the next digit of the answer. 
Result so far: 3581.0
If we subtract 73 from 143, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 7:
700 divided by 73 is 9 with a remainder of 43.
The next digit of our result is 9. 
Result so far: 3581.9
Deduct 657 from 700 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Let's proceed to step 8:
When dividing 430 by 73, we get 5 with a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 3581.95
Deduct 365 from 430 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

On to step 9:
The number 73 fits into 650 8 times, leaving a remainder of 66.
Use 8 as the next digit of our solution. 
Result so far: 3581.958
Subtract 584 from 650 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 10:
The number 73 fits into 660 9 times, leaving a remainder of 3.
Record the quotient 9 as the next digit in the result. 
Result so far: 3581.9589
The remainder is 3 after subtracting 657 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 11:
If we divide 30 by 73, we get 0 and a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 3581.9589
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 12:
If we divide 300 by 73, we get 4 and a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 3581.958904
Subtracting 292 from 300 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 13:
The number 73 fits into 80 1 times, leaving a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 3581.9589041
If we subtract 73 from 80, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 14:
When dividing 70 by 73, we get 0 with a remainder of 70.
Write down 0 as next digit of the result. 
Result so far: 3581.9589041
The remainder is 70 after subtracting 0 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 3581.9589041 with a remaining 7e-08.