61323281 divided by 260 
We're looking to find how many times 260 goes into 61323281.

Step 1:
260 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 260

Step 2:
260 can be fit into 61 0 times, resulting in a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Append the next digit (3) from the dividend to 61 and continue with: 613 / 260

Advancing to step 3:
If we divide 613 by 260, we get 2 and a remainder of 93.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 520 from 613, we get 93.
Include the next digit (2) from the dividend after 93, then repeat: 932 / 260

On to step 4:
932 divided by 260 is 3 with a remainder of 152.
Write down 3 as next digit of the result. 
Result so far: 23.0
The remainder is 152 after subtracting 780 from 932.
Append the next digit (3) from the dividend to 152 and continue with: 1523 / 260

Moving on to step 5:
The number 260 fits into 1523 5 times, leaving a remainder of 223.
The number 5 becomes the next digit in our result. 
Result so far: 235.0
If we take 1300 away from 1523, we end up with 223.
Grab the next digit (2) from the dividend, add it to 223, then carry on: 2232 / 260

Moving on to step 6:
When dividing 2232 by 260, we get 8 with a remainder of 152.
The next digit of our result is 8. 
Result so far: 2358.0
Subtracting 2080 from 2232 leaves us with 152.
Fetch the next digit (8) from the dividend, attach it to 152 and continue: 1528 / 260

Going ahead to step 7:
260 goes into 1528 5 times with a remainder of 228.
Record the quotient 5 as the next digit in the result. 
Result so far: 23585.0
Subtract 1300 from 1528 to get 228.
Append the next digit (1) from the dividend to 228 and continue with: 2281 / 260

On to step 8:
2281 divided by 260 is 8 with a remainder of 201.
The next digit of our result is 8. 
Result so far: 235858.0
Subtract 2080 from 2281 to get 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

Let's proceed to step 9:
260 can be fit into 2010 7 times, resulting in a remainder of 190.
Record the quotient 7 as the next digit in the result. 
Result so far: 235858.7
If we take 1820 away from 2010, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Going ahead to step 10:
When dividing 1900 by 260, we get 7 with a remainder of 80.
The next digit of our result is 7. 
Result so far: 235858.77
If we subtract 1820 from 1900, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

After the division, we end up with 235858.77 and a remainder of 0.08.