We're dividing 260947 by 91 
We want to figure out the number of times 260947 can be divided by 91.

Going ahead to step 1:
2 divided by 91 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 91

Step 2:
91 goes into 26 0 times with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 91

On to step 3:
91 can be fit into 260 2 times, resulting in a remainder of 78.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 182 from 260, we get 78.
Fetch the next digit (9) from the dividend, attach it to 78 and continue: 789 / 91

Step 4:
The number 91 fits into 789 8 times, leaving a remainder of 61.
Record the quotient 8 as the next digit in the result. 
Result so far: 28.0
Deduct 728 from 789 and we're left with 61.
Grab the next digit (4) from the dividend, add it to 61, then carry on: 614 / 91

Advancing to step 5:
614 divided by 91 is 6 with a remainder of 68.
The number 6 becomes the next digit in our result. 
Result so far: 286.0
Deduct 546 from 614 and we're left with 68.
Take the next digit (7) from the dividend and append it to 68, then repeat: 687 / 91

Advancing to step 6:
When dividing 687 by 91, we get 7 with a remainder of 50.
The number 7 becomes the next digit in our result. 
Result so far: 2867.0
Deduct 637 from 687 and we're left 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.

Step 7:
91 can be fit into 500 5 times, resulting in a remainder of 45.
The next digit of our result is 5. 
Result so far: 2867.5
Subtract 455 from 500 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 8:
When dividing 450 by 91, we get 4 with a remainder of 86.
The number 4 becomes the next digit in our result. 
Result so far: 2867.54
Subtracting 364 from 450 leaves us with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Advancing to step 9:
The number 91 fits into 860 9 times, leaving a remainder of 41.
The next digit of our result is 9. 
Result so far: 2867.549
Subtracting 819 from 860 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 10:
91 can be fit into 410 4 times, resulting in a remainder of 46.
Put 4 as the next digit of the answer. 
Result so far: 2867.5494
The remainder is 46 after subtracting 364 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 11:
460 divided by 91 is 5 with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 2867.54945
Subtracting 455 from 460 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.

On to step 12:
91 goes into 50 0 times with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 2867.54945
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 13:
91 goes into 500 5 times with a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 2867.5494505
The remainder is 45 after subtracting 455 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 14:
450 divided by 91 is 4 with a remainder of 86.
Put 4 as the next digit of the answer. 
Result so far: 2867.54945054
Deduct 364 from 450 and we're left with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

The final result is 2867.54945054 with a remainder of 8.6e-08.