260067 divided by 97 
We're looking to find how many times 97 goes into 260067.

Going ahead to step 1:
The number 97 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 97

On to step 2:
The number 97 fits into 26 0 times, leaving a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 97

On to step 3:
97 goes into 260 2 times with a remainder of 66.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 194 from 260 to get 66.
Bring next digit (0) of the dividend behind the 66 and repeat the process: 660 / 97

Let's proceed to step 4:
660 divided by 97 is 6 with a remainder of 78.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtract 582 from 660 to get 78.
Include the next digit (6) from the dividend after 78, then repeat: 786 / 97

On to step 5:
When dividing 786 by 97, we get 8 with a remainder of 10.
Record the quotient 8 as the next digit in the result. 
Result so far: 268.0
If we take 776 away from 786, we end up with 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 97

On to step 6:
97 can be fit into 107 1 times, resulting in a remainder of 10.
The next digit of our result is 1. 
Result so far: 2681.0
Subtracting 97 from 107 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
The number 97 fits into 100 1 times, leaving a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 2681.1
If we take 97 away from 100, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 8:
97 can be fit into 30 0 times, resulting in a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 2681.1
If we subtract 0 from 30, we get 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 9:
When dividing 300 by 97, we get 3 with a remainder of 9.
The next digit of our result is 3. 
Result so far: 2681.103
Subtract 291 from 300 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 10:
97 goes into 90 0 times with a remainder of 90.
Record the quotient 0 as the next digit in the result. 
Result so far: 2681.103
Deduct 0 from 90 and we're left with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Step 11:
97 goes into 900 9 times with a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 2681.10309
The remainder is 27 after subtracting 873 from 900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 12:
97 can be fit into 270 2 times, resulting in a remainder of 76.
The number 2 becomes the next digit in our result. 
Result so far: 2681.103092
If we take 194 away from 270, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 13:
97 can be fit into 760 7 times, resulting in a remainder of 81.
Put 7 as the next digit of the answer. 
Result so far: 2681.1030927
If we subtract 679 from 760, we get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Step 14:
The number 97 fits into 810 8 times, leaving a remainder of 34.
The number 8 becomes the next digit in our result. 
Result so far: 2681.10309278
If we take 776 away from 810, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

The final outcome is 2681.10309278, with a leftover of 3.4e-08.