We're dividing 614540 by 26 
We want to figure out the number of times 614540 can be divided by 26.

Step 1:
If we divide 6 by 26, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 26

Going ahead to step 2:
The number 26 fits into 61 2 times, leaving a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 9 after subtracting 52 from 61.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 26

On to step 3:
94 divided by 26 is 3 with a remainder of 16.
The next digit of our result is 3. 
Result so far: 23.0
Deduct 78 from 94 and we're left with 16.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 26

On to step 4:
26 goes into 165 6 times with a remainder of 9.
Put 6 as the next digit of the answer. 
Result so far: 236.0
Deduct 156 from 165 and we're left with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 26

Advancing to step 5:
When dividing 94 by 26, we get 3 with a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 2363.0
Subtract 78 from 94 to get 16.
Append the next digit (0) from the dividend to 16 and continue with: 160 / 26

Step 6:
26 goes into 160 6 times with a remainder of 4.
The next digit of our result is 6. 
Result so far: 23636.0
If we take 156 away from 160, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 7:
When dividing 40 by 26, we get 1 with a remainder of 14.
The next digit of our result is 1. 
Result so far: 23636.1
Subtract 26 from 40 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 8:
26 can be fit into 140 5 times, resulting in a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 23636.15
Subtract 130 from 140 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 9:
26 can be fit into 100 3 times, resulting in a remainder of 22.
Write down 3 as next digit of the result. 
Result so far: 23636.153
Deduct 78 from 100 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 10:
When dividing 220 by 26, we get 8 with a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 23636.1538
Subtracting 208 from 220 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 11:
When dividing 120 by 26, we get 4 with a remainder of 16.
The next digit of our result is 4. 
Result so far: 23636.15384
Subtracting 104 from 120 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 12:
When dividing 160 by 26, we get 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 23636.153846
Subtract 156 from 160 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 13:
26 can be fit into 40 1 times, resulting in a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 23636.1538461
The remainder is 14 after subtracting 26 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 14:
140 divided by 26 is 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 23636.15384615
Subtract 130 from 140 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

In conclusion, the division gives 23636.15384615 with a balance of 1e-08.