We look at the division of 26299967 by 678 
We want to divide 26299967 by 678.

On to step 1:
When dividing 2 by 678, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 678

Let's proceed to step 2:
678 goes into 26 0 times with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (2) of the dividend behind the 26 and repeat the process: 262 / 678

Going ahead to step 3:
678 goes into 262 0 times with a remainder of 262.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 262 to get 262.
Take the next digit (9) from the dividend and append it to 262, then repeat: 2629 / 678

On to step 4:
If we divide 2629 by 678, we get 3 and a remainder of 595.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 2034 from 2629, we get 595.
Append the next digit (9) from the dividend to 595 and continue with: 5959 / 678

Moving on to step 5:
5959 divided by 678 is 8 with a remainder of 535.
Write down 8 as next digit of the result. 
Result so far: 38.0
Subtract 5424 from 5959 to get 535.
Bring next digit (9) of the dividend behind the 535 and repeat the process: 5359 / 678

Going ahead to step 6:
5359 divided by 678 is 7 with a remainder of 613.
The number 7 becomes the next digit in our result. 
Result so far: 387.0
Subtract 4746 from 5359 to get 613.
Append the next digit (6) from the dividend to 613 and continue with: 6136 / 678

On to step 7:
When dividing 6136 by 678, we get 9 with a remainder of 34.
Record the quotient 9 as the next digit in the result. 
Result so far: 3879.0
Deduct 6102 from 6136 and we're left with 34.
Append the next digit (7) from the dividend to 34 and continue with: 347 / 678

Moving on to step 8:
The number 678 fits into 347 0 times, leaving a remainder of 347.
Put 0 as the next digit of the answer. 
Result so far: 38790.0
If we subtract 0 from 347, we get 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3470, and continue the process.

Let's proceed to step 9:
If we divide 3470 by 678, we get 5 and a remainder of 80.
Put 5 as the next digit of the answer. 
Result so far: 38790.5
The remainder is 80 after subtracting 3390 from 3470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 10:
If we divide 800 by 678, we get 1 and a remainder of 122.
Put 1 as the next digit of the answer. 
Result so far: 38790.51
If we subtract 678 from 800, we get 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

On to step 11:
The number 678 fits into 1220 1 times, leaving a remainder of 542.
The next digit of our result is 1. 
Result so far: 38790.511
Subtracting 678 from 1220 leaves us with 542.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5420, and continue the process.

In conclusion, the division gives 38790.511 with a balance of 0.0542.