We look at the division of 26963815 by 516 
Let's see how many times 516 fits into 26963815.

On to step 1:
If we divide 2 by 516, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 516

Advancing to step 2:
If we divide 26 by 516, we get 0 and a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 516

On to step 3:
If we divide 269 by 516, we get 0 and a remainder of 269.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 269 and we're left with 269.
Bring next digit (6) of the dividend behind the 269 and repeat the process: 2696 / 516

Step 4:
2696 divided by 516 is 5 with a remainder of 116.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 2580 from 2696, we get 116.
Grab the next digit (3) from the dividend, add it to 116, then carry on: 1163 / 516

Moving on to step 5:
The number 516 fits into 1163 2 times, leaving a remainder of 131.
Use 2 as the next digit of our solution. 
Result so far: 52.0
Subtracting 1032 from 1163 leaves us with 131.
Take the next digit (8) from the dividend and append it to 131, then repeat: 1318 / 516

Going ahead to step 6:
If we divide 1318 by 516, we get 2 and a remainder of 286.
Use 2 as the next digit of our solution. 
Result so far: 522.0
Subtracting 1032 from 1318 leaves us with 286.
Include the next digit (1) from the dividend after 286, then repeat: 2861 / 516

Moving on to step 7:
The number 516 fits into 2861 5 times, leaving a remainder of 281.
The number 5 becomes the next digit in our result. 
Result so far: 5225.0
Subtracting 2580 from 2861 leaves us with 281.
Fetch the next digit (5) from the dividend, attach it to 281 and continue: 2815 / 516

Moving on to step 8:
2815 divided by 516 is 5 with a remainder of 235.
Put 5 as the next digit of the answer. 
Result so far: 52255.0
Subtracting 2580 from 2815 leaves us with 235.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2350, and continue the process.

Going ahead to step 9:
The number 516 fits into 2350 4 times, leaving a remainder of 286.
Write down 4 as next digit of the result. 
Result so far: 52255.4
Subtracting 2064 from 2350 leaves us with 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Advancing to step 10:
When dividing 2860 by 516, we get 5 with a remainder of 280.
Put 5 as the next digit of the answer. 
Result so far: 52255.45
Deduct 2580 from 2860 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 11:
When dividing 2800 by 516, we get 5 with a remainder of 220.
The next digit of our result is 5. 
Result so far: 52255.455
If we take 2580 away from 2800, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

After the division, we end up with 52255.455 and a remainder of 0.022.