We're dividing 261432 by 77 
Let's see how many times 77 fits into 261432.

Going ahead to step 1:
When dividing 2 by 77, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 77

Step 2:
If we divide 26 by 77, we get 0 and a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 77

On to step 3:
261 divided by 77 is 3 with a remainder of 30.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 231 from 261 and we're left with 30.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 77

Moving on to step 4:
77 can be fit into 304 3 times, resulting in a remainder of 73.
Write down 3 as next digit of the result. 
Result so far: 33.0
Deduct 231 from 304 and we're left with 73.
Grab the next digit (3) from the dividend, add it to 73, then carry on: 733 / 77

Let's proceed to step 5:
77 can be fit into 733 9 times, resulting in a remainder of 40.
Record the quotient 9 as the next digit in the result. 
Result so far: 339.0
Subtract 693 from 733 to get 40.
Fetch the next digit (2) from the dividend, attach it to 40 and continue: 402 / 77

On to step 6:
When dividing 402 by 77, we get 5 with a remainder of 17.
Write down 5 as next digit of the result. 
Result so far: 3395.0
The remainder is 17 after subtracting 385 from 402.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
The number 77 fits into 170 2 times, leaving a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 3395.2
If we subtract 154 from 170, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 8:
When dividing 160 by 77, we get 2 with a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 3395.22
The remainder is 6 after subtracting 154 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Our division results in 3395.22 with a remaining 0.006.