We look at the division of 26881344 by 97 
We want to figure out the number of times 26881344 can be divided by 97.

On to step 1:
97 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 97

Step 2:
If we divide 26 by 97, we get 0 and a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Fetch the next digit (8) from the dividend, attach it to 26 and continue: 268 / 97

On to step 3:
The number 97 fits into 268 2 times, leaving a remainder of 74.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 194 from 268 and we're left with 74.
Take the next digit (8) from the dividend and append it to 74, then repeat: 748 / 97

Advancing to step 4:
If we divide 748 by 97, we get 7 and a remainder of 69.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtracting 679 from 748 leaves us with 69.
Include the next digit (1) from the dividend after 69, then repeat: 691 / 97

Step 5:
When dividing 691 by 97, we get 7 with a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 277.0
Subtracting 679 from 691 leaves us with 12.
Append the next digit (3) from the dividend to 12 and continue with: 123 / 97

Moving on to step 6:
If we divide 123 by 97, we get 1 and a remainder of 26.
The next digit of our result is 1. 
Result so far: 2771.0
If we subtract 97 from 123, we get 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 97

On to step 7:
264 divided by 97 is 2 with a remainder of 70.
Put 2 as the next digit of the answer. 
Result so far: 27712.0
If we take 194 away from 264, we end up with 70.
Take the next digit (4) from the dividend and append it to 70, then repeat: 704 / 97

Advancing to step 8:
If we divide 704 by 97, we get 7 and a remainder of 25.
Use 7 as the next digit of our solution. 
Result so far: 277127.0
The remainder is 25 after subtracting 679 from 704.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 9:
When dividing 250 by 97, we get 2 with a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 277127.2
Deduct 194 from 250 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 10:
If we divide 560 by 97, we get 5 and a remainder of 75.
The next digit of our result is 5. 
Result so far: 277127.25
Subtracting 485 from 560 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 11:
750 divided by 97 is 7 with a remainder of 71.
Put 7 as the next digit of the answer. 
Result so far: 277127.257
Subtract 679 from 750 to get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Let's proceed to step 12:
If we divide 710 by 97, we get 7 and a remainder of 31.
Use 7 as the next digit of our solution. 
Result so far: 277127.2577
The remainder is 31 after subtracting 679 from 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

The final outcome is 277127.2577, with a leftover of 0.00031.