We look at the division of 26499540 by 852 
Our goal is to divide 26499540 by 852.

Step 1:
The number 852 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 852

Advancing to step 2:
852 can be fit into 26 0 times, resulting in a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Include the next digit (4) from the dividend after 26, then repeat: 264 / 852

Let's proceed to step 3:
The number 852 fits into 264 0 times, leaving a remainder of 264.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 264 after subtracting 0 from 264.
Grab the next digit (9) from the dividend, add it to 264, then carry on: 2649 / 852

Moving on to step 4:
When dividing 2649 by 852, we get 3 with a remainder of 93.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 2556 from 2649 leaves us with 93.
Include the next digit (9) from the dividend after 93, then repeat: 939 / 852

Moving on to step 5:
852 goes into 939 1 times with a remainder of 87.
The next digit of our result is 1. 
Result so far: 31.0
Subtracting 852 from 939 leaves us with 87.
Grab the next digit (5) from the dividend, add it to 87, then carry on: 875 / 852

On to step 6:
The number 852 fits into 875 1 times, leaving a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 311.0
The remainder is 23 after subtracting 852 from 875.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 852

Step 7:
234 divided by 852 is 0 with a remainder of 234.
The number 0 becomes the next digit in our result. 
Result so far: 3110.0
If we subtract 0 from 234, we get 234.
Take the next digit (0) from the dividend and append it to 234, then repeat: 2340 / 852

Step 8:
852 can be fit into 2340 2 times, resulting in a remainder of 636.
Use 2 as the next digit of our solution. 
Result so far: 31102.0
Subtract 1704 from 2340 to get 636.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6360, and continue the process.

Advancing to step 9:
852 goes into 6360 7 times with a remainder of 396.
Put 7 as the next digit of the answer. 
Result so far: 31102.7
Subtract 5964 from 6360 to get 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Advancing to step 10:
852 can be fit into 3960 4 times, resulting in a remainder of 552.
Put 4 as the next digit of the answer. 
Result so far: 31102.74
The remainder is 552 after subtracting 3408 from 3960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

Step 11:
5520 divided by 852 is 6 with a remainder of 408.
Write down 6 as next digit of the result. 
Result so far: 31102.746
The remainder is 408 after subtracting 5112 from 5520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Going ahead to step 12:
If we divide 4080 by 852, we get 4 and a remainder of 672.
Use 4 as the next digit of our solution. 
Result so far: 31102.7464
Subtracting 3408 from 4080 leaves us with 672.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6720, and continue the process.

Step 13:
852 can be fit into 6720 7 times, resulting in a remainder of 756.
Record the quotient 7 as the next digit in the result. 
Result so far: 31102.74647
Subtracting 5964 from 6720 leaves us with 756.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7560, and continue the process.

On to step 14:
852 can be fit into 7560 8 times, resulting in a remainder of 744.
The next digit of our result is 8. 
Result so far: 31102.746478
The remainder is 744 after subtracting 6816 from 7560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7440, and continue the process.

Let's proceed to step 15:
852 goes into 7440 8 times with a remainder of 624.
Record the quotient 8 as the next digit in the result. 
Result so far: 31102.7464788
Subtracting 6816 from 7440 leaves us with 624.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6240, and continue the process.

The final outcome is 31102.7464788, with a leftover of 6.24e-06.