26976 ÷ 4 = 6744 R0
Let's divide 26976 by 4.

Step 1:
4 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 / 4

Step 2:
4 goes into 26 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 6
Subtract 24 from 26 to get 2.
Bring next digit (9) of the dividend behind the 2 and repeat the process: 29 / 4

Step 3:
4 goes into 29 7 times with a remainder of 1.
Write down 7 as next digit of of the result. 
Result so far: 67
Subtract 28 from 29 to get 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 4

Step 4:
4 goes into 17 4 times with a remainder of 1.
Write down 4 as next digit of of the result. 
Result so far: 674
Subtract 16 from 17 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 4

Step 5:
4 goes into 16 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 6744
Subtract 16 from 16 to get 0.

The final result is 6744 with a remainder of 0.