We look at the division of 46996003 by 261 
We want to divide 46996003 by 261.

Step 1:
When dividing 4 by 261, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Grab the next digit (6) from the dividend, add it to 4, then carry on: 46 / 261

Advancing to step 2:
261 goes into 46 0 times with a remainder of 46.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 46 leaves us with 46.
Take the next digit (9) from the dividend and append it to 46, then repeat: 469 / 261

On to step 3:
261 goes into 469 1 times with a remainder of 208.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 261 from 469 leaves us with 208.
Grab the next digit (9) from the dividend, add it to 208, then carry on: 2089 / 261

Advancing to step 4:
261 goes into 2089 8 times with a remainder of 1.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtract 2088 from 2089 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 261

On to step 5:
If we divide 16 by 261, we get 0 and a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 180.0
Deduct 0 from 16 and we're left with 16.
Take the next digit (0) from the dividend and append it to 16, then repeat: 160 / 261

Let's proceed to step 6:
When dividing 160 by 261, we get 0 with a remainder of 160.
Put 0 as the next digit of the answer. 
Result so far: 1800.0
Subtract 0 from 160 to get 160.
Grab the next digit (0) from the dividend, add it to 160, then carry on: 1600 / 261

Moving on to step 7:
1600 divided by 261 is 6 with a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 18006.0
Deduct 1566 from 1600 and we're left with 34.
Grab the next digit (3) from the dividend, add it to 34, then carry on: 343 / 261

Going ahead to step 8:
261 goes into 343 1 times with a remainder of 82.
Record the quotient 1 as the next digit in the result. 
Result so far: 180061.0
Subtract 261 from 343 to get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 9:
The number 261 fits into 820 3 times, leaving a remainder of 37.
Write down 3 as next digit of the result. 
Result so far: 180061.3
Deduct 783 from 820 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 10:
If we divide 370 by 261, we get 1 and a remainder of 109.
Put 1 as the next digit of the answer. 
Result so far: 180061.31
The remainder is 109 after subtracting 261 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Going ahead to step 11:
The number 261 fits into 1090 4 times, leaving a remainder of 46.
The number 4 becomes the next digit in our result. 
Result so far: 180061.314
The remainder is 46 after subtracting 1044 from 1090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 12:
When dividing 460 by 261, we get 1 with a remainder of 199.
The number 1 becomes the next digit in our result. 
Result so far: 180061.3141
Subtract 261 from 460 to get 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Advancing to step 13:
261 can be fit into 1990 7 times, resulting in a remainder of 163.
The next digit of our result is 7. 
Result so far: 180061.31417
Subtracting 1827 from 1990 leaves us with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Step 14:
The number 261 fits into 1630 6 times, leaving a remainder of 64.
Record the quotient 6 as the next digit in the result. 
Result so far: 180061.314176
The remainder is 64 after subtracting 1566 from 1630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 15:
640 divided by 261 is 2 with a remainder of 118.
Use 2 as the next digit of our solution. 
Result so far: 180061.3141762
Subtract 522 from 640 to get 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Going ahead to step 16:
When dividing 1180 by 261, we get 4 with a remainder of 136.
The next digit of our result is 4. 
Result so far: 180061.31417624
Deduct 1044 from 1180 and we're left with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

After the division, we end up with 180061.31417624 and a remainder of 1.36e-07.