We look at the division of 26700943 by 312 
We want to figure out the number of times 26700943 can be divided by 312.

Step 1:
312 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 312

Let's proceed to step 2:
312 goes into 26 0 times with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 312

Step 3:
312 can be fit into 267 0 times, resulting in a remainder of 267.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 267, we end up with 267.
Grab the next digit (0) from the dividend, add it to 267, then carry on: 2670 / 312

Going ahead to step 4:
312 goes into 2670 8 times with a remainder of 174.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 2496 away from 2670, we end up with 174.
Grab the next digit (0) from the dividend, add it to 174, then carry on: 1740 / 312

On to step 5:
The number 312 fits into 1740 5 times, leaving a remainder of 180.
The next digit of our result is 5. 
Result so far: 85.0
The remainder is 180 after subtracting 1560 from 1740.
Append the next digit (9) from the dividend to 180 and continue with: 1809 / 312

Advancing to step 6:
312 goes into 1809 5 times with a remainder of 249.
The number 5 becomes the next digit in our result. 
Result so far: 855.0
Subtracting 1560 from 1809 leaves us with 249.
Append the next digit (4) from the dividend to 249 and continue with: 2494 / 312

Moving on to step 7:
If we divide 2494 by 312, we get 7 and a remainder of 310.
Record the quotient 7 as the next digit in the result. 
Result so far: 8557.0
Subtracting 2184 from 2494 leaves us with 310.
Take the next digit (3) from the dividend and append it to 310, then repeat: 3103 / 312

Moving on to step 8:
The number 312 fits into 3103 9 times, leaving a remainder of 295.
Record the quotient 9 as the next digit in the result. 
Result so far: 85579.0
If we take 2808 away from 3103, we end up with 295.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2950, and continue the process.

Going ahead to step 9:
If we divide 2950 by 312, we get 9 and a remainder of 142.
Use 9 as the next digit of our solution. 
Result so far: 85579.9
If we subtract 2808 from 2950, we get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

On to step 10:
If we divide 1420 by 312, we get 4 and a remainder of 172.
Record the quotient 4 as the next digit in the result. 
Result so far: 85579.94
If we take 1248 away from 1420, we end up with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Let's proceed to step 11:
1720 divided by 312 is 5 with a remainder of 160.
The next digit of our result is 5. 
Result so far: 85579.945
Subtract 1560 from 1720 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 12:
1600 divided by 312 is 5 with a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 85579.9455
If we take 1560 away from 1600, we end up 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.

The quotient of the division is 85579.9455, and the remainder is 0.0004.