26994928 ÷ 313 
We want to figure out the number of times 26994928 can be divided by 313.

Let's proceed to step 1:
313 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 313

Let's proceed to step 2:
When dividing 26 by 313, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (9) from the dividend, attach it to 26 and continue: 269 / 313

Going ahead to step 3:
269 divided by 313 is 0 with a remainder of 269.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 269 after subtracting 0 from 269.
Include the next digit (9) from the dividend after 269, then repeat: 2699 / 313

Let's proceed to step 4:
313 goes into 2699 8 times with a remainder of 195.
Write down 8 as next digit of the result. 
Result so far: 8.0
Deduct 2504 from 2699 and we're left with 195.
Bring next digit (4) of the dividend behind the 195 and repeat the process: 1954 / 313

Moving on to step 5:
When dividing 1954 by 313, we get 6 with a remainder of 76.
The next digit of our result is 6. 
Result so far: 86.0
Subtract 1878 from 1954 to get 76.
Take the next digit (9) from the dividend and append it to 76, then repeat: 769 / 313

Let's proceed to step 6:
313 can be fit into 769 2 times, resulting in a remainder of 143.
The number 2 becomes the next digit in our result. 
Result so far: 862.0
If we take 626 away from 769, we end up with 143.
Fetch the next digit (2) from the dividend, attach it to 143 and continue: 1432 / 313

Let's proceed to step 7:
When dividing 1432 by 313, we get 4 with a remainder of 180.
The number 4 becomes the next digit in our result. 
Result so far: 8624.0
The remainder is 180 after subtracting 1252 from 1432.
Take the next digit (8) from the dividend and append it to 180, then repeat: 1808 / 313

Step 8:
1808 divided by 313 is 5 with a remainder of 243.
Use 5 as the next digit of our solution. 
Result so far: 86245.0
Subtract 1565 from 1808 to get 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Step 9:
When dividing 2430 by 313, we get 7 with a remainder of 239.
The number 7 becomes the next digit in our result. 
Result so far: 86245.7
If we take 2191 away from 2430, we end up with 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

On to step 10:
2390 divided by 313 is 7 with a remainder of 199.
The next digit of our result is 7. 
Result so far: 86245.77
If we take 2191 away from 2390, we end up with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

After the division, we end up with 86245.77 and a remainder of 0.199.