96855901 ÷ 261 
We're looking to find how many times 261 goes into 96855901.

Moving on to step 1:
If we divide 9 by 261, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 261

On to step 2:
The number 261 fits into 96 0 times, leaving a remainder of 96.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 96 after subtracting 0 from 96.
Take the next digit (8) from the dividend and append it to 96, then repeat: 968 / 261

Moving on to step 3:
The number 261 fits into 968 3 times, leaving a remainder of 185.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 783 from 968 and we're left with 185.
Grab the next digit (5) from the dividend, add it to 185, then carry on: 1855 / 261

Going ahead to step 4:
1855 divided by 261 is 7 with a remainder of 28.
The next digit of our result is 7. 
Result so far: 37.0
The remainder is 28 after subtracting 1827 from 1855.
Append the next digit (5) from the dividend to 28 and continue with: 285 / 261

On to step 5:
The number 261 fits into 285 1 times, leaving a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 371.0
If we take 261 away from 285, we end up with 24.
Take the next digit (9) from the dividend and append it to 24, then repeat: 249 / 261

Step 6:
249 divided by 261 is 0 with a remainder of 249.
Use 0 as the next digit of our solution. 
Result so far: 3710.0
Subtract 0 from 249 to get 249.
Grab the next digit (0) from the dividend, add it to 249, then carry on: 2490 / 261

On to step 7:
261 goes into 2490 9 times with a remainder of 141.
Write down 9 as next digit of the result. 
Result so far: 37109.0
The remainder is 141 after subtracting 2349 from 2490.
Take the next digit (1) from the dividend and append it to 141, then repeat: 1411 / 261

Advancing to step 8:
If we divide 1411 by 261, we get 5 and a remainder of 106.
Put 5 as the next digit of the answer. 
Result so far: 371095.0
Subtract 1305 from 1411 to get 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Moving on to step 9:
If we divide 1060 by 261, we get 4 and a remainder of 16.
The next digit of our result is 4. 
Result so far: 371095.4
The remainder is 16 after subtracting 1044 from 1060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
261 can be fit into 160 0 times, resulting in a remainder of 160.
Put 0 as the next digit of the answer. 
Result so far: 371095.4
Deduct 0 from 160 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 11:
When dividing 1600 by 261, we get 6 with a remainder of 34.
The next digit of our result is 6. 
Result so far: 371095.406
Deduct 1566 from 1600 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 12:
340 divided by 261 is 1 with a remainder of 79.
Use 1 as the next digit of our solution. 
Result so far: 371095.4061
If we take 261 away from 340, we end up with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Advancing to step 13:
261 can be fit into 790 3 times, resulting in a remainder of 7.
The next digit of our result is 3. 
Result so far: 371095.40613
If we subtract 783 from 790, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 14:
261 goes into 70 0 times with a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 371095.40613
Subtract 0 from 70 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 15:
261 can be fit into 700 2 times, resulting in a remainder of 178.
Use 2 as the next digit of our solution. 
Result so far: 371095.4061302
Deduct 522 from 700 and we're left with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Advancing to step 16:
261 goes into 1780 6 times with a remainder of 214.
Put 6 as the next digit of the answer. 
Result so far: 371095.40613026
The remainder is 214 after subtracting 1566 from 1780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

Our division results in 371095.40613026 with a remaining 2.14e-07.