We divide 27264051 by 261
We're looking to find how many times 261 goes into 27264051.

Let's proceed to step 1:
If we divide 2 by 261, we get 0 and 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.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 261

Moving on to step 2:
The number 261 fits into 27 0 times, leaving a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 261

Moving on to step 3:
272 divided by 261 is 1 with a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 261 from 272 leaves us with 11.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 261

On to step 4:
261 goes into 116 0 times with a remainder of 116.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Deduct 0 from 116 and we're left with 116.
Include the next digit (4) from the dividend after 116, then repeat: 1164 / 261

Moving on to step 5:
261 can be fit into 1164 4 times, resulting in a remainder of 120.
Write down 4 as next digit of the result. 
Result so far: 104.0
If we take 1044 away from 1164, we end up with 120.
Include the next digit (0) from the dividend after 120, then repeat: 1200 / 261

Moving on to step 6:
The number 261 fits into 1200 4 times, leaving a remainder of 156.
Write down 4 as next digit of the result. 
Result so far: 1044.0
If we subtract 1044 from 1200, we get 156.
Fetch the next digit (5) from the dividend, attach it to 156 and continue: 1565 / 261

Going ahead to step 7:
1565 divided by 261 is 5 with a remainder of 260.
Record the quotient 5 as the next digit in the result. 
Result so far: 10445.0
The remainder is 260 after subtracting 1305 from 1565.
Take the next digit (1) from the dividend and append it to 260, then repeat: 2601 / 261

Step 8:
261 goes into 2601 9 times with a remainder of 252.
Use 9 as the next digit of our solution. 
Result so far: 104459.0
If we take 2349 away from 2601, we end up with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Let's proceed to step 9:
261 goes into 2520 9 times with a remainder of 171.
Record the quotient 9 as the next digit in the result. 
Result so far: 104459.9
The remainder is 171 after subtracting 2349 from 2520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

On to step 10:
The number 261 fits into 1710 6 times, leaving a remainder of 144.
Record the quotient 6 as the next digit in the result. 
Result so far: 104459.96
If we subtract 1566 from 1710, we get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

On to step 11:
261 goes into 1440 5 times with a remainder of 135.
The next digit of our result is 5. 
Result so far: 104459.965
If we take 1305 away from 1440, we end up with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Advancing to step 12:
261 goes into 1350 5 times with a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 104459.9655
Deduct 1305 from 1350 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Our division results in 104459.9655 with a remaining 0.00045.