86109 divided by 26 
Let's see how many times 26 fits into 86109.

Moving on to step 1:
8 divided by 26 is 0 with a remainder of 8.
The number 0 becomes the next digit in our 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

Advancing to step 2:
86 divided by 26 is 3 with a remainder of 8.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 78 away from 86, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 26

Step 3:
81 divided by 26 is 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 33.0
Deduct 78 from 81 and we're left with 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 26

Advancing to step 4:
30 divided by 26 is 1 with a remainder of 4.
The next digit of our result is 1. 
Result so far: 331.0
If we take 26 away from 30, we end up with 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 26

Let's proceed to step 5:
49 divided by 26 is 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 3311.0
If we take 26 away from 49, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 6:
When dividing 230 by 26, we get 8 with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 3311.8
Subtract 208 from 230 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
220 divided by 26 is 8 with a remainder of 12.
The next digit of our result is 8. 
Result so far: 3311.88
Subtract 208 from 220 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 3311.88 with a remainder of 0.012.