26812970 ÷ 317 
Our goal is to divide 26812970 by 317.

Step 1:
317 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 317

Going ahead to step 2:
If we divide 26 by 317, we get 0 and a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Take the next digit (8) from the dividend and append it to 26, then repeat: 268 / 317

On to step 3:
268 divided by 317 is 0 with a remainder of 268.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 268, we get 268.
Take the next digit (1) from the dividend and append it to 268, then repeat: 2681 / 317

Step 4:
If we divide 2681 by 317, we get 8 and a remainder of 145.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we take 2536 away from 2681, we end up with 145.
Bring next digit (2) of the dividend behind the 145 and repeat the process: 1452 / 317

Step 5:
1452 divided by 317 is 4 with a remainder of 184.
Write down 4 as next digit of the result. 
Result so far: 84.0
The remainder is 184 after subtracting 1268 from 1452.
Bring next digit (9) of the dividend behind the 184 and repeat the process: 1849 / 317

Step 6:
The number 317 fits into 1849 5 times, leaving a remainder of 264.
Record the quotient 5 as the next digit in the result. 
Result so far: 845.0
Subtracting 1585 from 1849 leaves us with 264.
Include the next digit (7) from the dividend after 264, then repeat: 2647 / 317

On to step 7:
317 goes into 2647 8 times with a remainder of 111.
The next digit of our result is 8. 
Result so far: 8458.0
Subtract 2536 from 2647 to get 111.
Fetch the next digit (0) from the dividend, attach it to 111 and continue: 1110 / 317

On to step 8:
If we divide 1110 by 317, we get 3 and a remainder of 159.
Use 3 as the next digit of our solution. 
Result so far: 84583.0
If we subtract 951 from 1110, we get 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Moving on to step 9:
1590 divided by 317 is 5 with a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 84583.5
If we take 1585 away from 1590, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 10:
317 goes into 50 0 times with a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 84583.5
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 11:
The number 317 fits into 500 1 times, leaving a remainder of 183.
The next digit of our result is 1. 
Result so far: 84583.501
If we take 317 away from 500, we end up with 183.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1830, and continue the process.

Step 12:
The number 317 fits into 1830 5 times, leaving a remainder of 245.
The number 5 becomes the next digit in our result. 
Result so far: 84583.5015
Subtracting 1585 from 1830 leaves us with 245.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

Advancing to step 13:
317 goes into 2450 7 times with a remainder of 231.
The next digit of our result is 7. 
Result so far: 84583.50157
Subtract 2219 from 2450 to get 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Step 14:
If we divide 2310 by 317, we get 7 and a remainder of 91.
The next digit of our result is 7. 
Result so far: 84583.501577
Deduct 2219 from 2310 and we're left with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

The final outcome is 84583.501577, with a leftover of 9.1e-06.