26731946 ÷ 123 
We want to figure out the number of times 26731946 can be divided by 123.

Step 1:
2 divided by 123 is 0 with 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 / 123

Let's proceed to step 2:
When dividing 26 by 123, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 123

On to step 3:
123 can be fit into 267 2 times, resulting in a remainder of 21.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 246 from 267 leaves us with 21.
Fetch the next digit (3) from the dividend, attach it to 21 and continue: 213 / 123

On to step 4:
If we divide 213 by 123, we get 1 and a remainder of 90.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we subtract 123 from 213, we get 90.
Grab the next digit (1) from the dividend, add it to 90, then carry on: 901 / 123

Advancing to step 5:
901 divided by 123 is 7 with a remainder of 40.
The next digit of our result is 7. 
Result so far: 217.0
Deduct 861 from 901 and we're left with 40.
Bring next digit (9) of the dividend behind the 40 and repeat the process: 409 / 123

Moving on to step 6:
409 divided by 123 is 3 with a remainder of 40.
Put 3 as the next digit of the answer. 
Result so far: 2173.0
If we subtract 369 from 409, we get 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 123

Moving on to step 7:
If we divide 404 by 123, we get 3 and a remainder of 35.
The next digit of our result is 3. 
Result so far: 21733.0
The remainder is 35 after subtracting 369 from 404.
Take the next digit (6) from the dividend and append it to 35, then repeat: 356 / 123

Going ahead to step 8:
123 goes into 356 2 times with a remainder of 110.
Put 2 as the next digit of the answer. 
Result so far: 217332.0
Subtracting 246 from 356 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Going ahead to step 9:
If we divide 1100 by 123, we get 8 and a remainder of 116.
Record the quotient 8 as the next digit in the result. 
Result so far: 217332.8
If we subtract 984 from 1100, we get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Moving on to step 10:
123 goes into 1160 9 times with a remainder of 53.
Put 9 as the next digit of the answer. 
Result so far: 217332.89
Deduct 1107 from 1160 and we're left with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 11:
123 can be fit into 530 4 times, resulting in a remainder of 38.
Write down 4 as next digit of the result. 
Result so far: 217332.894
If we take 492 away from 530, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 12:
If we divide 380 by 123, we get 3 and a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 217332.8943
Deduct 369 from 380 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 13:
123 can be fit into 110 0 times, resulting in a remainder of 110.
Record the quotient 0 as the next digit in the result. 
Result so far: 217332.8943
If we take 0 away from 110, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Going ahead to step 14:
123 goes into 1100 8 times with a remainder of 116.
The number 8 becomes the next digit in our result. 
Result so far: 217332.894308
Deduct 984 from 1100 and we're left with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Step 15:
When dividing 1160 by 123, we get 9 with a remainder of 53.
Record the quotient 9 as the next digit in the result. 
Result so far: 217332.8943089
The remainder is 53 after subtracting 1107 from 1160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 16:
When dividing 530 by 123, we get 4 with a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 217332.89430894
The remainder is 38 after subtracting 492 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

After the division, we end up with 217332.89430894 and a remainder of 3.8e-08.