We divide 26992540 by 610
We want to figure out the number of times 26992540 can be divided by 610.

Moving on to step 1:
The number 610 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 610

Let's proceed to step 2:
610 can be fit into 26 0 times, resulting in a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Grab the next digit (9) from the dividend, add it to 26, then carry on: 269 / 610

Let's proceed to step 3:
610 can be fit into 269 0 times, resulting in a remainder of 269.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 269, we get 269.
Append the next digit (9) from the dividend to 269 and continue with: 2699 / 610

On to step 4:
If we divide 2699 by 610, we get 4 and a remainder of 259.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 259 after subtracting 2440 from 2699.
Fetch the next digit (2) from the dividend, attach it to 259 and continue: 2592 / 610

Step 5:
610 goes into 2592 4 times with a remainder of 152.
Write down 4 as next digit of the result. 
Result so far: 44.0
Deduct 2440 from 2592 and we're left with 152.
Bring next digit (5) of the dividend behind the 152 and repeat the process: 1525 / 610

Let's proceed to step 6:
610 can be fit into 1525 2 times, resulting in a remainder of 305.
Write down 2 as next digit of the result. 
Result so far: 442.0
Deduct 1220 from 1525 and we're left with 305.
Fetch the next digit (4) from the dividend, attach it to 305 and continue: 3054 / 610

Going ahead to step 7:
610 goes into 3054 5 times with a remainder of 4.
Write down 5 as next digit of the result. 
Result so far: 4425.0
Subtract 3050 from 3054 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 610

Let's proceed to step 8:
If we divide 40 by 610, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 44250.0
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 9:
610 can be fit into 400 0 times, resulting in a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 44250.0
Subtracting 0 from 400 leaves us with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 10:
The number 610 fits into 4000 6 times, leaving a remainder of 340.
Record the quotient 6 as the next digit in the result. 
Result so far: 44250.06
Subtracting 3660 from 4000 leaves us with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

On to step 11:
The number 610 fits into 3400 5 times, leaving a remainder of 350.
Write down 5 as next digit of the result. 
Result so far: 44250.065
The remainder is 350 after subtracting 3050 from 3400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Advancing to step 12:
610 goes into 3500 5 times with a remainder of 450.
Put 5 as the next digit of the answer. 
Result so far: 44250.0655
Deduct 3050 from 3500 and we're left with 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Our division results in 44250.0655 with a remaining 0.0045.