We're dividing 81196 by 26 
We want to figure out the number of times 81196 can be divided by 26.

Step 1:
8 divided by 26 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 26

Moving on to step 2:
When dividing 81 by 26, we get 3 with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 78 from 81 leaves us with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 26

On to step 3:
26 goes into 31 1 times with a remainder of 5.
Write down 1 as next digit of the result. 
Result so far: 31.0
If we subtract 26 from 31, we get 5.
Take the next digit (9) from the dividend and append it to 5, then repeat: 59 / 26

Let's proceed to step 4:
When dividing 59 by 26, we get 2 with a remainder of 7.
The next digit of our result is 2. 
Result so far: 312.0
Subtracting 52 from 59 leaves us with 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 26

Moving on to step 5:
26 goes into 76 2 times with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 3122.0
The remainder is 24 after subtracting 52 from 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 6:
26 can be fit into 240 9 times, resulting in a remainder of 6.
Use 9 as the next digit of our solution. 
Result so far: 3122.9
Subtracting 234 from 240 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
When dividing 60 by 26, we get 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 3122.92
If we take 52 away from 60, we end up 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.

Let's proceed to step 8:
If we divide 80 by 26, we get 3 and a remainder of 2.
The next digit of our result is 3. 
Result so far: 3122.923
Deduct 78 from 80 and we're left 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.

Step 9:
If we divide 20 by 26, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 3122.923
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
26 can be fit into 200 7 times, resulting in a remainder of 18.
The next digit of our result is 7. 
Result so far: 3122.92307
If we subtract 182 from 200, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 11:
The number 26 fits into 180 6 times, leaving a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 3122.923076
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 12:
The number 26 fits into 240 9 times, leaving a remainder of 6.
Put 9 as the next digit of the answer. 
Result so far: 3122.9230769
Deduct 234 from 240 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 13:
If we divide 60 by 26, we get 2 and a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 3122.92307692
Subtract 52 from 60 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 3122.92307692 with a remainder of 8e-09.