26976214 ÷ 710 
We want to figure out the number of times 26976214 can be divided by 710.

Going ahead to step 1:
When dividing 2 by 710, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 710

Going ahead to step 2:
26 divided by 710 is 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 710

On to step 3:
710 can be fit into 269 0 times, resulting in a remainder of 269.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 269, we get 269.
Take the next digit (7) from the dividend and append it to 269, then repeat: 2697 / 710

Step 4:
If we divide 2697 by 710, we get 3 and a remainder of 567.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 2130 from 2697 and we're left with 567.
Fetch the next digit (6) from the dividend, attach it to 567 and continue: 5676 / 710

Advancing to step 5:
When dividing 5676 by 710, we get 7 with a remainder of 706.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Subtracting 4970 from 5676 leaves us with 706.
Fetch the next digit (2) from the dividend, attach it to 706 and continue: 7062 / 710

On to step 6:
710 can be fit into 7062 9 times, resulting in a remainder of 672.
Record the quotient 9 as the next digit in the result. 
Result so far: 379.0
Subtracting 6390 from 7062 leaves us with 672.
Grab the next digit (1) from the dividend, add it to 672, then carry on: 6721 / 710

Step 7:
When dividing 6721 by 710, we get 9 with a remainder of 331.
The next digit of our result is 9. 
Result so far: 3799.0
If we take 6390 away from 6721, we end up with 331.
Fetch the next digit (4) from the dividend, attach it to 331 and continue: 3314 / 710

Step 8:
The number 710 fits into 3314 4 times, leaving a remainder of 474.
Put 4 as the next digit of the answer. 
Result so far: 37994.0
Subtract 2840 from 3314 to get 474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4740, and continue the process.

On to step 9:
710 can be fit into 4740 6 times, resulting in a remainder of 480.
The next digit of our result is 6. 
Result so far: 37994.6
Deduct 4260 from 4740 and we're left with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Step 10:
4800 divided by 710 is 6 with a remainder of 540.
The number 6 becomes the next digit in our result. 
Result so far: 37994.66
The remainder is 540 after subtracting 4260 from 4800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

Our division results in 37994.66 with a remaining 0.54.