We look at the division of 26758439 by 524 
We want to figure out the number of times 26758439 can be divided by 524.

On to step 1:
The number 524 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 524

On to step 2:
When dividing 26 by 524, we get 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Grab the next digit (7) from the dividend, add it to 26, then carry on: 267 / 524

Let's proceed to step 3:
The number 524 fits into 267 0 times, leaving a remainder of 267.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 267 leaves us with 267.
Take the next digit (5) from the dividend and append it to 267, then repeat: 2675 / 524

Step 4:
The number 524 fits into 2675 5 times, leaving a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 2620 away from 2675, we end up with 55.
Take the next digit (8) from the dividend and append it to 55, then repeat: 558 / 524

Advancing to step 5:
When dividing 558 by 524, we get 1 with a remainder of 34.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Subtract 524 from 558 to get 34.
Grab the next digit (4) from the dividend, add it to 34, then carry on: 344 / 524

Advancing to step 6:
When dividing 344 by 524, we get 0 with a remainder of 344.
Record the quotient 0 as the next digit in the result. 
Result so far: 510.0
Subtract 0 from 344 to get 344.
Fetch the next digit (3) from the dividend, attach it to 344 and continue: 3443 / 524

On to step 7:
524 goes into 3443 6 times with a remainder of 299.
Record the quotient 6 as the next digit in the result. 
Result so far: 5106.0
Deduct 3144 from 3443 and we're left with 299.
Take the next digit (9) from the dividend and append it to 299, then repeat: 2999 / 524

Going ahead to step 8:
524 can be fit into 2999 5 times, resulting in a remainder of 379.
The next digit of our result is 5. 
Result so far: 51065.0
If we take 2620 away from 2999, we end up with 379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Advancing to step 9:
When dividing 3790 by 524, we get 7 with a remainder of 122.
The number 7 becomes the next digit in our result. 
Result so far: 51065.7
The remainder is 122 after subtracting 3668 from 3790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Step 10:
1220 divided by 524 is 2 with a remainder of 172.
The number 2 becomes the next digit in our result. 
Result so far: 51065.72
Subtracting 1048 from 1220 leaves us with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Let's proceed to step 11:
The number 524 fits into 1720 3 times, leaving a remainder of 148.
The next digit of our result is 3. 
Result so far: 51065.723
If we subtract 1572 from 1720, we get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Moving on to step 12:
524 goes into 1480 2 times with a remainder of 432.
Put 2 as the next digit of the answer. 
Result so far: 51065.7232
If we take 1048 away from 1480, we end up with 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Step 13:
4320 divided by 524 is 8 with a remainder of 128.
Write down 8 as next digit of the result. 
Result so far: 51065.72328
The remainder is 128 after subtracting 4192 from 4320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Moving on to step 14:
1280 divided by 524 is 2 with a remainder of 232.
Put 2 as the next digit of the answer. 
Result so far: 51065.723282
If we subtract 1048 from 1280, we get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Going ahead to step 15:
The number 524 fits into 2320 4 times, leaving a remainder of 224.
Put 4 as the next digit of the answer. 
Result so far: 51065.7232824
The remainder is 224 after subtracting 2096 from 2320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Moving on to step 16:
2240 divided by 524 is 4 with a remainder of 144.
Write down 4 as next digit of the result. 
Result so far: 51065.72328244
Subtracting 2096 from 2240 leaves us with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

The final outcome is 51065.72328244, with a leftover of 1.44e-07.