261893 ÷ 97 
Our goal is to divide 261893 by 97.

Let's proceed to step 1:
97 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 97

Going ahead to step 2:
The number 97 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
Subtract 0 from 26 to get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 97

On to step 3:
If we divide 261 by 97, we get 2 and a remainder of 67.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 194 from 261 to get 67.
Bring next digit (8) of the dividend behind the 67 and repeat the process: 678 / 97

On to step 4:
The number 97 fits into 678 6 times, leaving a remainder of 96.
Use 6 as the next digit of our solution. 
Result so far: 26.0
If we subtract 582 from 678, we get 96.
Grab the next digit (9) from the dividend, add it to 96, then carry on: 969 / 97

On to step 5:
97 goes into 969 9 times with a remainder of 96.
Use 9 as the next digit of our solution. 
Result so far: 269.0
Deduct 873 from 969 and we're left with 96.
Take the next digit (3) from the dividend and append it to 96, then repeat: 963 / 97

Advancing to step 6:
The number 97 fits into 963 9 times, leaving a remainder of 90.
Write down 9 as next digit of the result. 
Result so far: 2699.0
If we take 873 away from 963, we end up 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.

Let's proceed to step 7:
900 divided by 97 is 9 with a remainder of 27.
The number 9 becomes the next digit in our result. 
Result so far: 2699.9
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.

Step 8:
270 divided by 97 is 2 with a remainder of 76.
Put 2 as the next digit of the answer. 
Result so far: 2699.92
Subtracting 194 from 270 leaves us 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.

Advancing to step 9:
If we divide 760 by 97, we get 7 and a remainder of 81.
Use 7 as the next digit of our solution. 
Result so far: 2699.927
If we take 679 away from 760, we end up with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

On to step 10:
The number 97 fits into 810 8 times, leaving a remainder of 34.
Use 8 as the next digit of our solution. 
Result so far: 2699.9278
If we subtract 776 from 810, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 11:
The number 97 fits into 340 3 times, leaving a remainder of 49.
Use 3 as the next digit of our solution. 
Result so far: 2699.92783
If we take 291 away from 340, we end up 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 12:
The number 97 fits into 490 5 times, leaving a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 2699.927835
Subtracting 485 from 490 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 13:
97 can be fit into 50 0 times, resulting in a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 2699.927835
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 14:
97 goes into 500 5 times with a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 2699.92783505
If we subtract 485 from 500, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

The final outcome is 2699.92783505, with a leftover of 1.5e-08.