26709982 ÷ 85 
Our goal is to divide 26709982 by 85.

On to step 1:
If we divide 2 by 85, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 85

Step 2:
26 divided by 85 is 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Append the next digit (7) from the dividend to 26 and continue with: 267 / 85

On to step 3:
When dividing 267 by 85, we get 3 with a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 255 away from 267, we end up with 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 85

On to step 4:
The number 85 fits into 120 1 times, leaving a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Subtracting 85 from 120 leaves us with 35.
Take the next digit (9) from the dividend and append it to 35, then repeat: 359 / 85

Let's proceed to step 5:
The number 85 fits into 359 4 times, leaving a remainder of 19.
The next digit of our result is 4. 
Result so far: 314.0
Subtract 340 from 359 to get 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 85

On to step 6:
199 divided by 85 is 2 with a remainder of 29.
The next digit of our result is 2. 
Result so far: 3142.0
Subtracting 170 from 199 leaves us with 29.
Grab the next digit (8) from the dividend, add it to 29, then carry on: 298 / 85

Going ahead to step 7:
85 can be fit into 298 3 times, resulting in a remainder of 43.
Use 3 as the next digit of our solution. 
Result so far: 31423.0
Subtract 255 from 298 to get 43.
Fetch the next digit (2) from the dividend, attach it to 43 and continue: 432 / 85

Going ahead to step 8:
If we divide 432 by 85, we get 5 and a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 314235.0
Subtract 425 from 432 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 9:
70 divided by 85 is 0 with a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 314235.0
The remainder is 70 after subtracting 0 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 10:
If we divide 700 by 85, we get 8 and a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 314235.08
Subtracting 680 from 700 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 11:
200 divided by 85 is 2 with a remainder of 30.
Put 2 as the next digit of the answer. 
Result so far: 314235.082
If we take 170 away from 200, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 12:
300 divided by 85 is 3 with a remainder of 45.
Write down 3 as next digit of the result. 
Result so far: 314235.0823
If we subtract 255 from 300, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 13:
When dividing 450 by 85, we get 5 with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 314235.08235
Subtract 425 from 450 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 14:
The number 85 fits into 250 2 times, leaving a remainder of 80.
Write down 2 as next digit of the result. 
Result so far: 314235.082352
If we subtract 170 from 250, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 15:
85 goes into 800 9 times with a remainder of 35.
The next digit of our result is 9. 
Result so far: 314235.0823529
Subtracting 765 from 800 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 16:
If we divide 350 by 85, we get 4 and a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 314235.08235294
Subtract 340 from 350 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

In conclusion, the division gives 314235.08235294 with a balance of 1e-08.