We look at the division of 261427 by 76 
We want to divide 261427 by 76.

Moving on to step 1:
When dividing 2 by 76, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 76

Advancing to step 2:
76 goes into 26 0 times with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 76

Let's proceed to step 3:
76 goes into 261 3 times with a remainder of 33.
The next digit of our result is 3. 
Result so far: 3.0
If we take 228 away from 261, we end up with 33.
Take the next digit (4) from the dividend and append it to 33, then repeat: 334 / 76

Advancing to step 4:
The number 76 fits into 334 4 times, leaving a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 34.0
If we take 304 away from 334, we end up with 30.
Include the next digit (2) from the dividend after 30, then repeat: 302 / 76

Going ahead to step 5:
76 goes into 302 3 times with a remainder of 74.
The next digit of our result is 3. 
Result so far: 343.0
Subtract 228 from 302 to get 74.
Bring next digit (7) of the dividend behind the 74 and repeat the process: 747 / 76

Step 6:
76 can be fit into 747 9 times, resulting in a remainder of 63.
The next digit of our result is 9. 
Result so far: 3439.0
Subtracting 684 from 747 leaves us with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Advancing to step 7:
630 divided by 76 is 8 with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 3439.8
The remainder is 22 after subtracting 608 from 630.
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 76, we get 2 with a remainder of 68.
Put 2 as the next digit of the answer. 
Result so far: 3439.82
Subtracting 152 from 220 leaves us with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Moving on to step 9:
When dividing 680 by 76, we get 8 with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 3439.828
Subtract 608 from 680 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 10:
76 can be fit into 720 9 times, resulting in a remainder of 36.
Use 9 as the next digit of our solution. 
Result so far: 3439.8289
If we take 684 away from 720, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 11:
76 goes into 360 4 times with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 3439.82894
Subtracting 304 from 360 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 12:
560 divided by 76 is 7 with a remainder of 28.
The number 7 becomes the next digit in our result. 
Result so far: 3439.828947
If we take 532 away from 560, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 13:
280 divided by 76 is 3 with a remainder of 52.
Use 3 as the next digit of our solution. 
Result so far: 3439.8289473
If we subtract 228 from 280, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 14:
If we divide 520 by 76, we get 6 and a remainder of 64.
Put 6 as the next digit of the answer. 
Result so far: 3439.82894736
If we take 456 away from 520, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The quotient of the division is 3439.82894736, and the remainder is 6.4e-08.