Let's divide 26061395 by 40
We want to figure out the number of times 26061395 can be divided by 40.

Step 1:
When dividing 2 by 40, we get 0 with 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.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 40

Step 2:
26 divided by 40 is 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Bring next digit (0) of the dividend behind the 26 and repeat the process: 260 / 40

Let's proceed to step 3:
The number 40 fits into 260 6 times, leaving a remainder of 20.
The next digit of our result is 6. 
Result so far: 6.0
Subtract 240 from 260 to get 20.
Fetch the next digit (6) from the dividend, attach it to 20 and continue: 206 / 40

On to step 4:
When dividing 206 by 40, we get 5 with a remainder of 6.
Record the quotient 5 as the next digit in the result. 
Result so far: 65.0
Subtracting 200 from 206 leaves us with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 40

On to step 5:
61 divided by 40 is 1 with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 651.0
If we take 40 away from 61, we end up with 21.
Bring next digit (3) of the dividend behind the 21 and repeat the process: 213 / 40

Step 6:
If we divide 213 by 40, we get 5 and a remainder of 13.
Write down 5 as next digit of the result. 
Result so far: 6515.0
If we subtract 200 from 213, we get 13.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 40

Let's proceed to step 7:
40 can be fit into 139 3 times, resulting in a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 65153.0
If we take 120 away from 139, we end up with 19.
Bring next digit (5) of the dividend behind the 19 and repeat the process: 195 / 40

Advancing to step 8:
When dividing 195 by 40, we get 4 with a remainder of 35.
Record the quotient 4 as the next digit in the result. 
Result so far: 651534.0
If we take 160 away from 195, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 9:
If we divide 350 by 40, we get 8 and a remainder of 30.
Use 8 as the next digit of our solution. 
Result so far: 651534.8
If we subtract 320 from 350, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 10:
40 can be fit into 300 7 times, resulting in a remainder of 20.
The next digit of our result is 7. 
Result so far: 651534.87
Deduct 280 from 300 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
The number 40 fits into 200 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 651534.875
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 651534.875
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
40 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 651534.875
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 651534.875 with a balance of 0.0.