98771 ÷ 26 
Our goal is to divide 98771 by 26.

On to step 1:
The number 26 fits into 9 0 times, leaving a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (8) of the dividend behind the 9 and repeat the process: 98 / 26

Advancing to step 2:
When dividing 98 by 26, we get 3 with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 78 away from 98, we end up with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 26

Let's proceed to step 3:
26 goes into 207 7 times with a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 37.0
If we subtract 182 from 207, we get 25.
Grab the next digit (7) from the dividend, add it to 25, then carry on: 257 / 26

Step 4:
26 can be fit into 257 9 times, resulting in a remainder of 23.
Record the quotient 9 as the next digit in the result. 
Result so far: 379.0
Subtract 234 from 257 to get 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 26

Moving on to step 5:
The number 26 fits into 231 8 times, leaving a remainder of 23.
Record the quotient 8 as the next digit in the result. 
Result so far: 3798.0
If we take 208 away from 231, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 6:
When dividing 230 by 26, we get 8 with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 3798.8
Deduct 208 from 230 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.

Going ahead to step 7:
If we divide 220 by 26, we get 8 and a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 3798.88
Subtract 208 from 220 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 3798.88, and the remainder is 0.012.