We look at the division of 260424 by 81 
We're looking to find how many times 81 goes into 260424.

Advancing to step 1:
The number 81 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 81

Step 2:
26 divided by 81 is 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Take the next digit (0) from the dividend and append it to 26, then repeat: 260 / 81

Moving on to step 3:
When dividing 260 by 81, we get 3 with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 243 from 260, we get 17.
Grab the next digit (4) from the dividend, add it to 17, then carry on: 174 / 81

Moving on to step 4:
If we divide 174 by 81, we get 2 and a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 32.0
If we subtract 162 from 174, we get 12.
Bring next digit (2) of the dividend behind the 12 and repeat the process: 122 / 81

Step 5:
The number 81 fits into 122 1 times, leaving a remainder of 41.
The number 1 becomes the next digit in our result. 
Result so far: 321.0
If we subtract 81 from 122, we get 41.
Grab the next digit (4) from the dividend, add it to 41, then carry on: 414 / 81

Going ahead to step 6:
When dividing 414 by 81, we get 5 with a remainder of 9.
The number 5 becomes the next digit in our result. 
Result so far: 3215.0
Subtract 405 from 414 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
If we divide 90 by 81, we get 1 and a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 3215.1
Subtract 81 from 90 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 8:
81 can be fit into 90 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 3215.11
If we subtract 81 from 90, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

The final result is 3215.11 with a remainder of 0.009.