We look at the division of 261535 by 81 
We want to divide 261535 by 81.

On to step 1:
2 divided by 81 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 81

Let's proceed to step 2:
When dividing 26 by 81, we get 0 with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 81

Let's proceed to step 3:
If we divide 261 by 81, we get 3 and a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 18 after subtracting 243 from 261.
Append the next digit (5) from the dividend to 18 and continue with: 185 / 81

On to step 4:
81 can be fit into 185 2 times, resulting in a remainder of 23.
Put 2 as the next digit of the answer. 
Result so far: 32.0
If we subtract 162 from 185, we get 23.
Fetch the next digit (3) from the dividend, attach it to 23 and continue: 233 / 81

Let's proceed to step 5:
233 divided by 81 is 2 with a remainder of 71.
Write down 2 as next digit of the result. 
Result so far: 322.0
Subtracting 162 from 233 leaves us with 71.
Fetch the next digit (5) from the dividend, attach it to 71 and continue: 715 / 81

Going ahead to step 6:
715 divided by 81 is 8 with a remainder of 67.
Write down 8 as next digit of the result. 
Result so far: 3228.0
If we subtract 648 from 715, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Let's proceed to step 7:
The number 81 fits into 670 8 times, leaving a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 3228.8
If we take 648 away from 670, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 8:
When dividing 220 by 81, we get 2 with a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 3228.82
If we subtract 162 from 220, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 9:
81 can be fit into 580 7 times, resulting in a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 3228.827
Subtracting 567 from 580 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 10:
81 goes into 130 1 times with a remainder of 49.
The next digit of our result is 1. 
Result so far: 3228.8271
Subtracting 81 from 130 leaves us with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Let's proceed to step 11:
81 can be fit into 490 6 times, resulting in a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 3228.82716
If we subtract 486 from 490, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 12:
When dividing 40 by 81, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 3228.82716
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 13:
81 goes into 400 4 times with a remainder of 76.
The next digit of our result is 4. 
Result so far: 3228.8271604
If we subtract 324 from 400, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 14:
81 can be fit into 760 9 times, resulting in a remainder of 31.
The next digit of our result is 9. 
Result so far: 3228.82716049
The remainder is 31 after subtracting 729 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

The final result is 3228.82716049 with a remainder of 3.1e-08.