26792 ÷ 5 = 5358 R2
We're going to perform division on 26792 with 5 as the divisor.

Step 1:
5 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 5

Step 2:
5 goes into 26 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 25 from 26 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 5

Step 3:
5 goes into 17 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 53
Subtract 15 from 17 to get 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 5

Step 4:
5 goes into 29 5 times with a remainder of 4.
Write down 5 as next digit of of the result. 
Result so far: 535
Subtract 25 from 29 to get 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 5

Step 5:
5 goes into 42 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 5358
Subtract 40 from 42 to get 2.

The final result is 5358 with a remainder of 2.