We look at the division of 26699147 by 196 
Our goal is to divide 26699147 by 196.

On to step 1:
196 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 196

Advancing to step 2:
When dividing 26 by 196, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Bring next digit (6) of the dividend behind the 26 and repeat the process: 266 / 196

Advancing to step 3:
The number 196 fits into 266 1 times, leaving a remainder of 70.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 70 after subtracting 196 from 266.
Append the next digit (9) from the dividend to 70 and continue with: 709 / 196

On to step 4:
The number 196 fits into 709 3 times, leaving a remainder of 121.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we take 588 away from 709, we end up with 121.
Fetch the next digit (9) from the dividend, attach it to 121 and continue: 1219 / 196

Advancing to step 5:
196 can be fit into 1219 6 times, resulting in a remainder of 43.
Put 6 as the next digit of the answer. 
Result so far: 136.0
If we subtract 1176 from 1219, we get 43.
Append the next digit (1) from the dividend to 43 and continue with: 431 / 196

Going ahead to step 6:
431 divided by 196 is 2 with a remainder of 39.
Put 2 as the next digit of the answer. 
Result so far: 1362.0
If we take 392 away from 431, we end up with 39.
Bring next digit (4) of the dividend behind the 39 and repeat the process: 394 / 196

Going ahead to step 7:
When dividing 394 by 196, we get 2 with a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 13622.0
If we subtract 392 from 394, we get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 196

Let's proceed to step 8:
196 can be fit into 27 0 times, resulting in a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 136220.0
The remainder is 27 after subtracting 0 from 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 9:
196 goes into 270 1 times with a remainder of 74.
Record the quotient 1 as the next digit in the result. 
Result so far: 136220.1
Subtracting 196 from 270 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 10:
When dividing 740 by 196, we get 3 with a remainder of 152.
Record the quotient 3 as the next digit in the result. 
Result so far: 136220.13
Deduct 588 from 740 and we're left with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Step 11:
If we divide 1520 by 196, we get 7 and a remainder of 148.
Write down 7 as next digit of the result. 
Result so far: 136220.137
The remainder is 148 after subtracting 1372 from 1520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

On to step 12:
196 goes into 1480 7 times with a remainder of 108.
The next digit of our result is 7. 
Result so far: 136220.1377
Subtracting 1372 from 1480 leaves us with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

In conclusion, the division gives 136220.1377 with a balance of 0.00108.