61531 ÷ 26 
We want to figure out the number of times 61531 can be divided by 26.

Going ahead to step 1:
26 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 26

Going ahead to step 2:
The number 26 fits into 61 2 times, leaving a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 52 away from 61, we end up with 9.
Include the next digit (5) from the dividend after 9, then repeat: 95 / 26

Let's proceed to step 3:
When dividing 95 by 26, we get 3 with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
The remainder is 17 after subtracting 78 from 95.
Grab the next digit (3) from the dividend, add it to 17, then carry on: 173 / 26

Advancing to step 4:
The number 26 fits into 173 6 times, leaving a remainder of 17.
The next digit of our result is 6. 
Result so far: 236.0
If we subtract 156 from 173, we get 17.
Grab the next digit (1) from the dividend, add it to 17, then carry on: 171 / 26

Moving on to step 5:
The number 26 fits into 171 6 times, leaving a remainder of 15.
Record the quotient 6 as the next digit in the result. 
Result so far: 2366.0
If we subtract 156 from 171, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 6:
When dividing 150 by 26, we get 5 with a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 2366.5
Subtract 130 from 150 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
If we divide 200 by 26, we get 7 and a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 2366.57
Subtracting 182 from 200 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
180 divided by 26 is 6 with a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 2366.576
If we subtract 156 from 180, 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.

Step 9:
26 goes into 240 9 times with a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 2366.5769
The remainder is 6 after subtracting 234 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 10:
26 can be fit into 60 2 times, resulting in a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2366.57692
Subtract 52 from 60 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 11:
80 divided by 26 is 3 with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 2366.576923
The remainder is 2 after subtracting 78 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 12:
26 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 2366.576923
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 13:
26 can be fit into 200 7 times, resulting in a remainder of 18.
The next digit of our result is 7. 
Result so far: 2366.57692307
Subtract 182 from 200 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The final outcome is 2366.57692307, with a leftover of 1.8e-08.