We're dividing 67396923 by 261 
We're looking to find how many times 261 goes into 67396923.

Going ahead to step 1:
When dividing 6 by 261, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 261

Let's proceed to step 2:
261 can be fit into 67 0 times, resulting in a remainder of 67.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 67 and we're left with 67.
Include the next digit (3) from the dividend after 67, then repeat: 673 / 261

Moving on to step 3:
261 can be fit into 673 2 times, resulting in a remainder of 151.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 522 from 673, we get 151.
Append the next digit (9) from the dividend to 151 and continue with: 1519 / 261

Going ahead to step 4:
If we divide 1519 by 261, we get 5 and a remainder of 214.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
Subtracting 1305 from 1519 leaves us with 214.
Append the next digit (6) from the dividend to 214 and continue with: 2146 / 261

Advancing to step 5:
261 can be fit into 2146 8 times, resulting in a remainder of 58.
The number 8 becomes the next digit in our result. 
Result so far: 258.0
If we subtract 2088 from 2146, we get 58.
Take the next digit (9) from the dividend and append it to 58, then repeat: 589 / 261

Going ahead to step 6:
If we divide 589 by 261, we get 2 and a remainder of 67.
The number 2 becomes the next digit in our result. 
Result so far: 2582.0
Subtract 522 from 589 to get 67.
Fetch the next digit (2) from the dividend, attach it to 67 and continue: 672 / 261

Going ahead to step 7:
261 can be fit into 672 2 times, resulting in a remainder of 150.
Write down 2 as next digit of the result. 
Result so far: 25822.0
Subtract 522 from 672 to get 150.
Take the next digit (3) from the dividend and append it to 150, then repeat: 1503 / 261

Let's proceed to step 8:
261 goes into 1503 5 times with a remainder of 198.
The next digit of our result is 5. 
Result so far: 258225.0
Deduct 1305 from 1503 and we're left with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Advancing to step 9:
If we divide 1980 by 261, we get 7 and a remainder of 153.
The number 7 becomes the next digit in our result. 
Result so far: 258225.7
If we take 1827 away from 1980, we end up with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Moving on to step 10:
1530 divided by 261 is 5 with a remainder of 225.
Put 5 as the next digit of the answer. 
Result so far: 258225.75
Subtracting 1305 from 1530 leaves us with 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Advancing to step 11:
When dividing 2250 by 261, we get 8 with a remainder of 162.
The next digit of our result is 8. 
Result so far: 258225.758
If we take 2088 away from 2250, we end up with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Moving on to step 12:
261 goes into 1620 6 times with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 258225.7586
Subtract 1566 from 1620 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 13:
When dividing 540 by 261, we get 2 with a remainder of 18.
The next digit of our result is 2. 
Result so far: 258225.75862
Deduct 522 from 540 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 14:
261 can be fit into 180 0 times, resulting in a remainder of 180.
Use 0 as the next digit of our solution. 
Result so far: 258225.75862
Subtracting 0 from 180 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 15:
If we divide 1800 by 261, we get 6 and a remainder of 234.
The number 6 becomes the next digit in our result. 
Result so far: 258225.7586206
The remainder is 234 after subtracting 1566 from 1800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

On to step 16:
The number 261 fits into 2340 8 times, leaving a remainder of 252.
Record the quotient 8 as the next digit in the result. 
Result so far: 258225.75862068
Deduct 2088 from 2340 and we're left 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.

Our division results in 258225.75862068 with a remaining 2.52e-07.