We look at the division of 26813 by 86 
We want to figure out the number of times 26813 can be divided by 86.

Going ahead to step 1:
2 divided by 86 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 86

Let's proceed to step 2:
86 can be fit into 26 0 times, resulting in a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 86

Step 3:
268 divided by 86 is 3 with a remainder of 10.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 258 from 268 to get 10.
Append the next digit (1) from the dividend to 10 and continue with: 101 / 86

Advancing to step 4:
86 can be fit into 101 1 times, resulting in a remainder of 15.
The next digit of our result is 1. 
Result so far: 31.0
Deduct 86 from 101 and we're left with 15.
Take the next digit (3) from the dividend and append it to 15, then repeat: 153 / 86

Going ahead to step 5:
If we divide 153 by 86, we get 1 and a remainder of 67.
Record the quotient 1 as the next digit in the result. 
Result so far: 311.0
If we subtract 86 from 153, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Moving on to step 6:
The number 86 fits into 670 7 times, leaving a remainder of 68.
Record the quotient 7 as the next digit in the result. 
Result so far: 311.7
If we subtract 602 from 670, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 7:
If we divide 680 by 86, we get 7 and a remainder of 78.
The number 7 becomes the next digit in our result. 
Result so far: 311.77
Subtract 602 from 680 to get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

The quotient of the division is 311.77, and the remainder is 0.078.