26823 ÷ 9 = 2980 R3
Let's divide 26823 by 9.

Step 1:
9 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 9

Step 2:
9 goes into 26 2 times with a remainder of 8.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 18 from 26 to get 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 9

Step 3:
9 goes into 88 9 times with a remainder of 7.
Write down 9 as next digit of of the result. 
Result so far: 29
Subtract 81 from 88 to get 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 9

Step 4:
9 goes into 72 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 298
Subtract 72 from 72 to get 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 9

Step 5:
9 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 2980
Subtract 0 from 3 to get 3.

The final result is 2980 with a remainder of 3.