We're dividing 26961 by 92 
We want to figure out the number of times 26961 can be divided by 92.

Going ahead to step 1:
92 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
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 / 92

Advancing to step 2:
92 goes into 26 0 times with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 92

On to step 3:
92 goes into 269 2 times with a remainder of 85.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 184 from 269 to get 85.
Bring next digit (6) of the dividend behind the 85 and repeat the process: 856 / 92

Advancing to step 4:
92 goes into 856 9 times with a remainder of 28.
Record the quotient 9 as the next digit in the result. 
Result so far: 29.0
If we subtract 828 from 856, we get 28.
Bring next digit (1) of the dividend behind the 28 and repeat the process: 281 / 92

Let's proceed to step 5:
92 goes into 281 3 times with a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 293.0
If we take 276 away from 281, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 6:
50 divided by 92 is 0 with a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 293.0
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 7:
92 goes into 500 5 times with a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 293.05
If we take 460 away from 500, 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.

Advancing to step 8:
When dividing 400 by 92, we get 4 with a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 293.054
If we take 368 away from 400, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 9:
The number 92 fits into 320 3 times, leaving a remainder of 44.
Use 3 as the next digit of our solution. 
Result so far: 293.0543
The remainder is 44 after subtracting 276 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 10:
92 can be fit into 440 4 times, resulting in a remainder of 72.
Record the quotient 4 as the next digit in the result. 
Result so far: 293.05434
Subtracting 368 from 440 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 11:
When dividing 720 by 92, we get 7 with a remainder of 76.
Write down 7 as next digit of the result. 
Result so far: 293.054347
If we subtract 644 from 720, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 12:
The number 92 fits into 760 8 times, leaving a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 293.0543478
If we subtract 736 from 760, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 13:
If we divide 240 by 92, we get 2 and a remainder of 56.
Use 2 as the next digit of our solution. 
Result so far: 293.05434782
Subtracting 184 from 240 leaves us 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.

Our division results in 293.05434782 with a remaining 5.6e-08.