We look at the division of 26732926 by 973 
Let's see how many times 973 fits into 26732926.

Advancing to step 1:
When dividing 2 by 973, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 973

Going ahead to step 2:
The number 973 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 973

Step 3:
When dividing 267 by 973, we get 0 with a remainder of 267.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 267 to get 267.
Fetch the next digit (3) from the dividend, attach it to 267 and continue: 2673 / 973

Let's proceed to step 4:
The number 973 fits into 2673 2 times, leaving a remainder of 727.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 727 after subtracting 1946 from 2673.
Append the next digit (2) from the dividend to 727 and continue with: 7272 / 973

Advancing to step 5:
The number 973 fits into 7272 7 times, leaving a remainder of 461.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Deduct 6811 from 7272 and we're left with 461.
Append the next digit (9) from the dividend to 461 and continue with: 4619 / 973

On to step 6:
973 goes into 4619 4 times with a remainder of 727.
Put 4 as the next digit of the answer. 
Result so far: 274.0
Deduct 3892 from 4619 and we're left with 727.
Include the next digit (2) from the dividend after 727, then repeat: 7272 / 973

Moving on to step 7:
When dividing 7272 by 973, we get 7 with a remainder of 461.
Put 7 as the next digit of the answer. 
Result so far: 2747.0
Subtracting 6811 from 7272 leaves us with 461.
Take the next digit (6) from the dividend and append it to 461, then repeat: 4616 / 973

Moving on to step 8:
4616 divided by 973 is 4 with a remainder of 724.
Put 4 as the next digit of the answer. 
Result so far: 27474.0
The remainder is 724 after subtracting 3892 from 4616.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7240, and continue the process.

Advancing to step 9:
When dividing 7240 by 973, we get 7 with a remainder of 429.
Use 7 as the next digit of our solution. 
Result so far: 27474.7
If we take 6811 away from 7240, we end up with 429.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4290, and continue the process.

Going ahead to step 10:
When dividing 4290 by 973, we get 4 with a remainder of 398.
The next digit of our result is 4. 
Result so far: 27474.74
If we take 3892 away from 4290, we end up with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Advancing to step 11:
973 goes into 3980 4 times with a remainder of 88.
The next digit of our result is 4. 
Result so far: 27474.744
Subtracting 3892 from 3980 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

The final result is 27474.744 with a remainder of 0.0088.