We're dividing 316961 by 26 
Our goal is to divide 316961 by 26.

Let's proceed to step 1:
26 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 26

Step 2:
If we divide 31 by 26, we get 1 and a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 26 from 31, we get 5.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 26

On to step 3:
When dividing 56 by 26, we get 2 with a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we subtract 52 from 56, we get 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 26

Advancing to step 4:
When dividing 49 by 26, we get 1 with a remainder of 23.
Write down 1 as next digit of the result. 
Result so far: 121.0
Deduct 26 from 49 and we're left with 23.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 26

Advancing to step 5:
236 divided by 26 is 9 with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 1219.0
Subtract 234 from 236 to get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 26

Going ahead to step 6:
When dividing 21 by 26, we get 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 12190.0
Subtract 0 from 21 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 7:
26 can be fit into 210 8 times, resulting in a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 12190.8
Subtracting 208 from 210 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 8:
When dividing 20 by 26, we get 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 12190.8
Subtract 0 from 20 to get 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 9:
If we divide 200 by 26, we get 7 and a remainder of 18.
The next digit of our result is 7. 
Result so far: 12190.807
Deduct 182 from 200 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 10:
When dividing 180 by 26, we get 6 with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 12190.8076
Deduct 156 from 180 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 11:
26 goes into 240 9 times with a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 12190.80769
If we subtract 234 from 240, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 12:
26 goes into 60 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 12190.807692
Subtracting 52 from 60 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 13:
The number 26 fits into 80 3 times, leaving a remainder of 2.
The next digit of our result is 3. 
Result so far: 12190.8076923
Subtracting 78 from 80 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 14:
The number 26 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 12190.8076923
Deduct 0 from 20 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.

After the division, we end up with 12190.8076923 and a remainder of 2e-08.