26540220 ÷ 542 
We want to figure out the number of times 26540220 can be divided by 542.

Going ahead to step 1:
542 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 542

On to step 2:
542 goes into 26 0 times with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Take the next digit (5) from the dividend and append it to 26, then repeat: 265 / 542

Going ahead to step 3:
The number 542 fits into 265 0 times, leaving a remainder of 265.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 265 and we're left with 265.
Include the next digit (4) from the dividend after 265, then repeat: 2654 / 542

Let's proceed to step 4:
If we divide 2654 by 542, we get 4 and a remainder of 486.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 2168 from 2654 and we're left with 486.
Include the next digit (0) from the dividend after 486, then repeat: 4860 / 542

Moving on to step 5:
542 goes into 4860 8 times with a remainder of 524.
The next digit of our result is 8. 
Result so far: 48.0
Deduct 4336 from 4860 and we're left with 524.
Bring next digit (2) of the dividend behind the 524 and repeat the process: 5242 / 542

Going ahead to step 6:
542 can be fit into 5242 9 times, resulting in a remainder of 364.
Write down 9 as next digit of the result. 
Result so far: 489.0
Deduct 4878 from 5242 and we're left with 364.
Append the next digit (2) from the dividend to 364 and continue with: 3642 / 542

On to step 7:
When dividing 3642 by 542, we get 6 with a remainder of 390.
Record the quotient 6 as the next digit in the result. 
Result so far: 4896.0
The remainder is 390 after subtracting 3252 from 3642.
Fetch the next digit (0) from the dividend, attach it to 390 and continue: 3900 / 542

Moving on to step 8:
542 goes into 3900 7 times with a remainder of 106.
Record the quotient 7 as the next digit in the result. 
Result so far: 48967.0
Subtracting 3794 from 3900 leaves us with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

On to step 9:
When dividing 1060 by 542, we get 1 with a remainder of 518.
Put 1 as the next digit of the answer. 
Result so far: 48967.1
Subtracting 542 from 1060 leaves us with 518.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5180, and continue the process.

Step 10:
5180 divided by 542 is 9 with a remainder of 302.
Record the quotient 9 as the next digit in the result. 
Result so far: 48967.19
If we subtract 4878 from 5180, we get 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

Step 11:
542 can be fit into 3020 5 times, resulting in a remainder of 310.
The next digit of our result is 5. 
Result so far: 48967.195
If we subtract 2710 from 3020, we get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Advancing to step 12:
If we divide 3100 by 542, we get 5 and a remainder of 390.
Put 5 as the next digit of the answer. 
Result so far: 48967.1955
If we take 2710 away from 3100, we end up with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Our division results in 48967.1955 with a remaining 0.0039.