We divide 138543 by 26
Our goal is to divide 138543 by 26.

Let's proceed to step 1:
If we divide 1 by 26, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 26

Advancing to step 2:
When dividing 13 by 26, we get 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Include the next digit (8) from the dividend after 13, then repeat: 138 / 26

Let's proceed to step 3:
When dividing 138 by 26, we get 5 with a remainder of 8.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 8 after subtracting 130 from 138.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 26

Moving on to step 4:
85 divided by 26 is 3 with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 53.0
The remainder is 7 after subtracting 78 from 85.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 26

Moving on to step 5:
74 divided by 26 is 2 with a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 532.0
Subtracting 52 from 74 leaves us with 22.
Append the next digit (3) from the dividend to 22 and continue with: 223 / 26

On to step 6:
26 can be fit into 223 8 times, resulting in a remainder of 15.
Put 8 as the next digit of the answer. 
Result so far: 5328.0
Subtracting 208 from 223 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
26 can be fit into 150 5 times, resulting in a remainder of 20.
The next digit of our result is 5. 
Result so far: 5328.5
Subtracting 130 from 150 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.

Let's proceed to step 8:
26 goes into 200 7 times with a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 5328.57
Deduct 182 from 200 and we're left 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.

Moving on to step 9:
When dividing 180 by 26, we get 6 with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 5328.576
The remainder is 24 after subtracting 156 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 10:
240 divided by 26 is 9 with a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 5328.5769
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.

Let's proceed to step 11:
60 divided by 26 is 2 with a remainder of 8.
The next digit of our result is 2. 
Result so far: 5328.57692
The remainder is 8 after subtracting 52 from 60.
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 12:
26 goes into 80 3 times with a remainder of 2.
The next digit of our result is 3. 
Result so far: 5328.576923
The remainder is 2 after subtracting 78 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 13:
If we divide 20 by 26, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 5328.576923
If we take 0 away from 20, we end up 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.

Step 14:
200 divided by 26 is 7 with a remainder of 18.
The next digit of our result is 7. 
Result so far: 5328.57692307
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.

After the division, we end up with 5328.57692307 and a remainder of 1.8e-08.