We look at the division of 263994 by 95 
We want to figure out the number of times 263994 can be divided by 95.

Let's proceed to step 1:
95 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 95

On to step 2:
The number 95 fits into 26 0 times, leaving a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 95

On to step 3:
If we divide 263 by 95, we get 2 and a remainder of 73.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 190 from 263 to get 73.
Take the next digit (9) from the dividend and append it to 73, then repeat: 739 / 95

Let's proceed to step 4:
95 goes into 739 7 times with a remainder of 74.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Subtracting 665 from 739 leaves us with 74.
Fetch the next digit (9) from the dividend, attach it to 74 and continue: 749 / 95

Advancing to step 5:
The number 95 fits into 749 7 times, leaving a remainder of 84.
The number 7 becomes the next digit in our result. 
Result so far: 277.0
The remainder is 84 after subtracting 665 from 749.
Take the next digit (4) from the dividend and append it to 84, then repeat: 844 / 95

Going ahead to step 6:
If we divide 844 by 95, we get 8 and a remainder of 84.
The next digit of our result is 8. 
Result so far: 2778.0
If we take 760 away from 844, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

On to step 7:
If we divide 840 by 95, we get 8 and a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 2778.8
The remainder is 80 after subtracting 760 from 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 8:
800 divided by 95 is 8 with a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 2778.88
If we take 760 away from 800, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 2778.88 and a remainder of 0.04.