First, estimate the quotient using (for example) 260/2=130. This tells us where to insert the decimal point, because the actual quotient is going to be about 130, so the decimal point will come after the first three digits. Now do long division:
The numbers in parentheses are the multiple of the divisor to be subtracted from successive remainders. These form the quotient, taken in order.
122968 (approx), that is, 122.968 to 3 decimal places.
217562 ) 2675318940
-217562 (1)
499698
-435124 (2)
645749
-435124 (2)
2106254
-1958058 (9)
1481960
-1305372 (6)
1765880
-1740496 (8)
...
The division is indefinite so it needs to be continued to find more decimal places. A more accurate result would be 122.9681166..., which is the same number of decimal places as the dividend.