We look at the division of 26968046 by 440 
Our goal is to divide 26968046 by 440.

Moving on to step 1:
2 divided by 440 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 440

Going ahead to step 2:
440 goes into 26 0 times with 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.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 440

On to step 3:
When dividing 269 by 440, we get 0 with a remainder of 269.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 269, we end up with 269.
Bring next digit (6) of the dividend behind the 269 and repeat the process: 2696 / 440

Let's proceed to step 4:
The number 440 fits into 2696 6 times, leaving a remainder of 56.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtracting 2640 from 2696 leaves us with 56.
Grab the next digit (8) from the dividend, add it to 56, then carry on: 568 / 440

On to step 5:
440 goes into 568 1 times with a remainder of 128.
Use 1 as the next digit of our solution. 
Result so far: 61.0
The remainder is 128 after subtracting 440 from 568.
Include the next digit (0) from the dividend after 128, then repeat: 1280 / 440

Moving on to step 6:
If we divide 1280 by 440, we get 2 and a remainder of 400.
Use 2 as the next digit of our solution. 
Result so far: 612.0
Subtracting 880 from 1280 leaves us with 400.
Grab the next digit (4) from the dividend, add it to 400, then carry on: 4004 / 440

On to step 7:
The number 440 fits into 4004 9 times, leaving a remainder of 44.
Use 9 as the next digit of our solution. 
Result so far: 6129.0
If we subtract 3960 from 4004, we get 44.
Fetch the next digit (6) from the dividend, attach it to 44 and continue: 446 / 440

Let's proceed to step 8:
446 divided by 440 is 1 with a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 61291.0
Subtract 440 from 446 to 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.

On to step 9:
When dividing 60 by 440, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 61291.0
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 10:
440 goes into 600 1 times with a remainder of 160.
Use 1 as the next digit of our solution. 
Result so far: 61291.01
Deduct 440 from 600 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 11:
1600 divided by 440 is 3 with a remainder of 280.
Put 3 as the next digit of the answer. 
Result so far: 61291.013
If we subtract 1320 from 1600, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 12:
2800 divided by 440 is 6 with a remainder of 160.
Write down 6 as next digit of the result. 
Result so far: 61291.0136
The remainder is 160 after subtracting 2640 from 2800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 13:
When dividing 1600 by 440, we get 3 with a remainder of 280.
Write down 3 as next digit of the result. 
Result so far: 61291.01363
If we take 1320 away from 1600, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 14:
When dividing 2800 by 440, we get 6 with a remainder of 160.
The next digit of our result is 6. 
Result so far: 61291.013636
Deduct 2640 from 2800 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 15:
When dividing 1600 by 440, we get 3 with a remainder of 280.
Use 3 as the next digit of our solution. 
Result so far: 61291.0136363
Subtract 1320 from 1600 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 16:
440 can be fit into 2800 6 times, resulting in a remainder of 160.
Use 6 as the next digit of our solution. 
Result so far: 61291.01363636
If we take 2640 away from 2800, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 61291.01363636 with a balance of 1.6e-07.