We look at the division of 26703 by 86 
We're looking to find how many times 86 goes into 26703.

Step 1:
2 divided by 86 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 86

Step 2:
86 can be fit into 26 0 times, resulting in a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Append the next digit (7) from the dividend to 26 and continue with: 267 / 86

Advancing to step 3:
267 divided by 86 is 3 with a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 258 from 267, we get 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 86

Going ahead to step 4:
When dividing 90 by 86, we get 1 with a remainder of 4.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
If we subtract 86 from 90, we get 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 86

On to step 5:
43 divided by 86 is 0 with a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 310.0
The remainder is 43 after subtracting 0 from 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 6:
86 goes into 430 5 times with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 310.5
If we subtract 430 from 430, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 7:
0 divided by 86 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 310.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
The number 86 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 310.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 310.5 and a remainder of 0.0.