We're dividing 81497163 by 26 
Our goal is to divide 81497163 by 26.

Let's proceed to step 1:
The number 26 fits into 8 0 times, leaving 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.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 26

Going ahead to step 2:
If we divide 81 by 26, we get 3 and a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 78 from 81 leaves us with 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 26

Advancing to step 3:
When dividing 34 by 26, we get 1 with a remainder of 8.
The next digit of our result is 1. 
Result so far: 31.0
The remainder is 8 after subtracting 26 from 34.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 26

Moving on to step 4:
The number 26 fits into 89 3 times, leaving a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 313.0
If we subtract 78 from 89, we get 11.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 26

On to step 5:
If we divide 117 by 26, we get 4 and a remainder of 13.
The number 4 becomes the next digit in our result. 
Result so far: 3134.0
The remainder is 13 after subtracting 104 from 117.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 26

On to step 6:
The number 26 fits into 131 5 times, leaving a remainder of 1.
The number 5 becomes the next digit in our result. 
Result so far: 31345.0
If we subtract 130 from 131, we get 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 26

Step 7:
16 divided by 26 is 0 with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 313450.0
The remainder is 16 after subtracting 0 from 16.
Grab the next digit (3) from the dividend, add it to 16, then carry on: 163 / 26

Moving on to step 8:
When dividing 163 by 26, we get 6 with a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 3134506.0
Subtracting 156 from 163 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 9:
If we divide 70 by 26, we get 2 and a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 3134506.2
The remainder is 18 after subtracting 52 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 10:
If we divide 180 by 26, we get 6 and a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 3134506.26
The remainder is 24 after subtracting 156 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 11:
If we divide 240 by 26, we get 9 and a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 3134506.269
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.

Advancing to step 12:
26 can be fit into 60 2 times, resulting in a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 3134506.2692
Subtracting 52 from 60 leaves us 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.

Going ahead to step 13:
When dividing 80 by 26, we get 3 with a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 3134506.26923
The remainder is 2 after subtracting 78 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 14:
The number 26 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 3134506.26923
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 15:
26 can be fit into 200 7 times, resulting in a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 3134506.2692307
If we take 182 away from 200, we end up 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.

Let's proceed to step 16:
If we divide 180 by 26, we get 6 and a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 3134506.26923076
The remainder is 24 after subtracting 156 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The quotient of the division is 3134506.26923076, and the remainder is 2.4e-08.