We're dividing 865438 by 26 
We're looking to find how many times 26 goes into 865438.

On to step 1:
26 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 26

Step 2:
If we divide 86 by 26, we get 3 and a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 78 from 86 and we're left with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 26

Going ahead to step 3:
The number 26 fits into 85 3 times, leaving a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
Subtracting 78 from 85 leaves us with 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 26

Step 4:
The number 26 fits into 74 2 times, leaving a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 332.0
If we subtract 52 from 74, we get 22.
Take the next digit (3) from the dividend and append it to 22, then repeat: 223 / 26

Moving on to step 5:
223 divided by 26 is 8 with a remainder of 15.
Write down 8 as next digit of the result. 
Result so far: 3328.0
Deduct 208 from 223 and we're left with 15.
Include the next digit (8) from the dividend after 15, then repeat: 158 / 26

Moving on to step 6:
26 goes into 158 6 times with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 33286.0
If we subtract 156 from 158, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
When dividing 20 by 26, we get 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 33286.0
If we subtract 0 from 20, we 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.

Advancing to step 8:
The number 26 fits into 200 7 times, leaving a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 33286.07
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.

Let's proceed to step 9:
When dividing 180 by 26, we get 6 with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 33286.076
If we take 156 away from 180, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 10:
240 divided by 26 is 9 with a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 33286.0769
Deduct 234 from 240 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 11:
When dividing 60 by 26, we get 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 33286.07692
Subtracting 52 from 60 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 12:
80 divided by 26 is 3 with a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 33286.076923
Deduct 78 from 80 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 13:
26 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 33286.076923
Subtract 0 from 20 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.

Step 14:
200 divided by 26 is 7 with a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 33286.07692307
If we subtract 182 from 200, we 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.

After the division, we end up with 33286.07692307 and a remainder of 1.8e-08.