We divide 317460 by 26
Let's see how many times 26 fits into 317460.

Moving on to step 1:
3 divided by 26 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 26

Step 2:
If we divide 31 by 26, we get 1 and a remainder of 5.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 5 after subtracting 26 from 31.
Grab the next digit (7) from the dividend, add it to 5, then carry on: 57 / 26

On to step 3:
26 can be fit into 57 2 times, resulting in a remainder of 5.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we subtract 52 from 57, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 26

Going ahead to step 4:
When dividing 54 by 26, we get 2 with a remainder of 2.
Record the quotient 2 as the next digit in the result. 
Result so far: 122.0
Subtract 52 from 54 to get 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 26

Advancing to step 5:
26 divided by 26 is 1 with a remainder of 0.
The number 1 becomes the next digit in our result. 
Result so far: 1221.0
If we take 26 away from 26, we end up with 0.
Take the next digit (0) from the dividend and append it to 0, then repeat: 0 / 26

Advancing to step 6:
When dividing 0 by 26, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 12210.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
If we divide 0 by 26, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 12210.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
26 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 12210.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 12210.0 with a remaining 0.0.