We're dividing 81865 by 26 
We're looking to find how many times 26 goes into 81865.

On to step 1:
26 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 26

Let's proceed to step 2:
The number 26 fits into 81 3 times, leaving a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 78 from 81, we get 3.
Fetch the next digit (8) from the dividend, attach it to 3 and continue: 38 / 26

On to step 3:
If we divide 38 by 26, we get 1 and a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 31.0
If we take 26 away from 38, we end up with 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 26

Step 4:
If we divide 126 by 26, we get 4 and a remainder of 22.
Put 4 as the next digit of the answer. 
Result so far: 314.0
Deduct 104 from 126 and we're left with 22.
Bring next digit (5) of the dividend behind the 22 and repeat the process: 225 / 26

On to step 5:
26 can be fit into 225 8 times, resulting in a remainder of 17.
The next digit of our result is 8. 
Result so far: 3148.0
If we take 208 away from 225, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 6:
When dividing 170 by 26, we get 6 with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 3148.6
Subtract 156 from 170 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
The number 26 fits into 140 5 times, leaving a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 3148.65
Deduct 130 from 140 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 26 is 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 3148.653
Subtract 78 from 100 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 9:
If we divide 220 by 26, we get 8 and a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 3148.6538
Subtracting 208 from 220 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 10:
26 goes into 120 4 times with a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 3148.65384
If we take 104 away from 120, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 11:
If we divide 160 by 26, we get 6 and a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 3148.653846
If we subtract 156 from 160, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 12:
The number 26 fits into 40 1 times, leaving a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 3148.6538461
Deduct 26 from 40 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 13:
When dividing 140 by 26, we get 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 3148.65384615
If we take 130 away from 140, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

In conclusion, the division gives 3148.65384615 with a balance of 1e-08.