We look at the division of 102746 by 26 
Let's see how many times 26 fits into 102746.

Advancing to step 1:
When dividing 1 by 26, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 26

On to step 2:
26 goes into 10 0 times with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Take the next digit (2) from the dividend and append it to 10, then repeat: 102 / 26

Let's proceed to step 3:
If we divide 102 by 26, we get 3 and a remainder of 24.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 78 from 102, we get 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 26

Moving on to step 4:
When dividing 247 by 26, we get 9 with a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 39.0
If we take 234 away from 247, we end up with 13.
Grab the next digit (4) from the dividend, add it to 13, then carry on: 134 / 26

On to step 5:
If we divide 134 by 26, we get 5 and a remainder of 4.
The number 5 becomes the next digit in our result. 
Result so far: 395.0
Subtracting 130 from 134 leaves us with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 26

Let's proceed to step 6:
If we divide 46 by 26, we get 1 and a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 3951.0
Subtracting 26 from 46 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 7:
26 goes into 200 7 times with a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 3951.7
The remainder is 18 after subtracting 182 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 8:
When dividing 180 by 26, we get 6 with a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 3951.76
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 9:
240 divided by 26 is 9 with a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 3951.769
The remainder is 6 after subtracting 234 from 240.
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 10:
If we divide 60 by 26, we get 2 and a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 3951.7692
If we take 52 away from 60, we end up 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 11:
80 divided by 26 is 3 with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 3951.76923
Deduct 78 from 80 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 12:
26 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 3951.76923
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.

Moving on to step 13:
If we divide 200 by 26, we get 7 and a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 3951.7692307
Deduct 182 from 200 and we're left 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 14:
The number 26 fits into 180 6 times, leaving a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 3951.76923076
Subtracting 156 from 180 leaves us with 24.
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 3951.76923076, and the remainder is 2.4e-08.