We're dividing 217067 by 26 
Our goal is to divide 217067 by 26.

Step 1:
26 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 26

On to step 2:
26 can be fit into 21 0 times, resulting in a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 21 leaves us with 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 26

Going ahead to step 3:
If we divide 217 by 26, we get 8 and a remainder of 9.
Write down 8 as next digit of the result. 
Result so far: 8.0
Subtract 208 from 217 to get 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 26

Advancing to step 4:
If we divide 90 by 26, we get 3 and a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 83.0
Subtract 78 from 90 to get 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 26

Going ahead to step 5:
26 goes into 126 4 times with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 834.0
If we take 104 away from 126, we end up with 22.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 26

Going ahead to step 6:
26 goes into 227 8 times with a remainder of 19.
Write down 8 as next digit of the result. 
Result so far: 8348.0
If we subtract 208 from 227, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
When dividing 190 by 26, we get 7 with a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 8348.7
If we take 182 away from 190, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 8:
The number 26 fits into 80 3 times, leaving a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 8348.73
If we subtract 78 from 80, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 9:
The number 26 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 8348.73
Subtracting 0 from 20 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.

On to step 10:
When dividing 200 by 26, we get 7 with a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 8348.7307
Subtracting 182 from 200 leaves us 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.

On to step 11:
180 divided by 26 is 6 with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 8348.73076
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 12:
If we divide 240 by 26, we get 9 and a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 8348.730769
If we subtract 234 from 240, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 13:
26 goes into 60 2 times with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 8348.7307692
If we take 52 away from 60, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 14:
80 divided by 26 is 3 with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 8348.73076923
Deduct 78 from 80 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final result is 8348.73076923 with a remainder of 2e-09.