What is 261 Divided by 88 using Long Division?

$$ \begin{array}{rl} & 002 \phantom{00} \leftarrow Quotient \\[-4pt] Divisor \rightarrow \phantom{0} 88 \kern-1ex & \kern-1ex \enclose{longdiv}{261} \phantom{0} \leftarrow Dividend \\[-4pt] & \phantom{} \underline{\phantom{} 0\phantom{0}} \\[-4pt] & \phantom{} 2 6 \\[-4pt] & \phantom{} \underline{\phantom{0} 0\phantom{0}} \\[-4pt] & \phantom{} 26 1 \\[-4pt] & \phantom{} \underline{\phantom{} 176\phantom{0}} \\[-4pt] & \phantom{0} 85 \phantom{0} \leftarrow Remainder \\[-4pt] \end{array} $$