We look at the division of 26711160 by 439 
We want to figure out the number of times 26711160 can be divided by 439.

Let's proceed to step 1:
The number 439 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 439

Advancing to step 2:
When dividing 26 by 439, we get 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 439

Let's proceed to step 3:
267 divided by 439 is 0 with a remainder of 267.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 267, we end up with 267.
Grab the next digit (1) from the dividend, add it to 267, then carry on: 2671 / 439

On to step 4:
2671 divided by 439 is 6 with a remainder of 37.
Write down 6 as next digit of the result. 
Result so far: 6.0
Deduct 2634 from 2671 and we're left with 37.
Take the next digit (1) from the dividend and append it to 37, then repeat: 371 / 439

Moving on to step 5:
371 divided by 439 is 0 with a remainder of 371.
Use 0 as the next digit of our solution. 
Result so far: 60.0
If we subtract 0 from 371, we get 371.
Bring next digit (1) of the dividend behind the 371 and repeat the process: 3711 / 439

On to step 6:
The number 439 fits into 3711 8 times, leaving a remainder of 199.
The next digit of our result is 8. 
Result so far: 608.0
The remainder is 199 after subtracting 3512 from 3711.
Append the next digit (6) from the dividend to 199 and continue with: 1996 / 439

Moving on to step 7:
If we divide 1996 by 439, we get 4 and a remainder of 240.
Put 4 as the next digit of the answer. 
Result so far: 6084.0
If we take 1756 away from 1996, we end up with 240.
Bring next digit (0) of the dividend behind the 240 and repeat the process: 2400 / 439

Going ahead to step 8:
2400 divided by 439 is 5 with a remainder of 205.
Write down 5 as next digit of the result. 
Result so far: 60845.0
The remainder is 205 after subtracting 2195 from 2400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Step 9:
2050 divided by 439 is 4 with a remainder of 294.
Record the quotient 4 as the next digit in the result. 
Result so far: 60845.4
Deduct 1756 from 2050 and we're left with 294.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

Advancing to step 10:
When dividing 2940 by 439, we get 6 with a remainder of 306.
Write down 6 as next digit of the result. 
Result so far: 60845.46
Deduct 2634 from 2940 and we're left with 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Step 11:
439 can be fit into 3060 6 times, resulting in a remainder of 426.
Put 6 as the next digit of the answer. 
Result so far: 60845.466
Deduct 2634 from 3060 and we're left with 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

After the division, we end up with 60845.466 and a remainder of 0.0426.