We look at the division of 312748 by 26 
We're looking to find how many times 26 goes into 312748.

Let's proceed to step 1:
26 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 26

Going ahead to step 2:
The number 26 fits into 31 1 times, leaving a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 26 from 31 to get 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 26

Going ahead to step 3:
52 divided by 26 is 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 12.0
The remainder is 0 after subtracting 52 from 52.
Fetch the next digit (7) from the dividend, attach it to 0 and continue: 7 / 26

Let's proceed to step 4:
When dividing 7 by 26, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 120.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 26

Let's proceed to step 5:
74 divided by 26 is 2 with a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 1202.0
Subtracting 52 from 74 leaves us with 22.
Grab the next digit (8) from the dividend, add it to 22, then carry on: 228 / 26

Moving on to step 6:
If we divide 228 by 26, we get 8 and a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 12028.0
If we subtract 208 from 228, we 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.

On to step 7:
26 can be fit into 200 7 times, resulting in a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 12028.7
Subtracting 182 from 200 leaves us 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.

Advancing to step 8:
The number 26 fits into 180 6 times, leaving a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 12028.76
Subtract 156 from 180 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 9:
The number 26 fits into 240 9 times, leaving a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 12028.769
Subtract 234 from 240 to 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.

On to step 10:
26 goes into 60 2 times with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 12028.7692
Deduct 52 from 60 and we're left 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.

Advancing to step 11:
The number 26 fits into 80 3 times, leaving a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 12028.76923
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.

Let's proceed to step 12:
When dividing 20 by 26, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 12028.76923
Subtracting 0 from 20 leaves us 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.

On to step 13:
The number 26 fits into 200 7 times, leaving a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 12028.7692307
Subtracting 182 from 200 leaves us 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.

Advancing to step 14:
180 divided by 26 is 6 with a remainder of 24.
The next digit of our result is 6. 
Result so far: 12028.76923076
Subtract 156 from 180 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 12028.76923076 with a remainder of 2.4e-08.