We look at the division of 31398352 by 26 
Our goal is to divide 31398352 by 26.

Moving on to step 1:
The number 26 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 26

Going ahead to step 2:
26 goes into 31 1 times with a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 26 from 31 and we're left with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 26

On to step 3:
26 goes into 53 2 times with a remainder of 1.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we subtract 52 from 53, we get 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 26

On to step 4:
26 goes into 19 0 times with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 120.0
If we take 0 away from 19, we end up with 19.
Bring next digit (8) of the dividend behind the 19 and repeat the process: 198 / 26

Moving on to step 5:
The number 26 fits into 198 7 times, leaving a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 1207.0
The remainder is 16 after subtracting 182 from 198.
Take the next digit (3) from the dividend and append it to 16, then repeat: 163 / 26

Moving on to step 6:
The number 26 fits into 163 6 times, leaving a remainder of 7.
Put 6 as the next digit of the answer. 
Result so far: 12076.0
If we subtract 156 from 163, we get 7.
Include the next digit (5) from the dividend after 7, then repeat: 75 / 26

Going ahead to step 7:
26 goes into 75 2 times with a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 120762.0
The remainder is 23 after subtracting 52 from 75.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 26

Advancing to step 8:
If we divide 232 by 26, we get 8 and a remainder of 24.
The next digit of our result is 8. 
Result so far: 1207628.0
The remainder is 24 after subtracting 208 from 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 9:
26 goes into 240 9 times with a remainder of 6.
The next digit of our result is 9. 
Result so far: 1207628.9
Subtracting 234 from 240 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 10:
If we divide 60 by 26, we get 2 and a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 1207628.92
Subtracting 52 from 60 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
The number 26 fits into 80 3 times, leaving a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 1207628.923
Subtracting 78 from 80 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 12:
20 divided by 26 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 1207628.923
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 13:
If we divide 200 by 26, we get 7 and a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 1207628.92307
Subtract 182 from 200 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 14:
26 goes into 180 6 times with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 1207628.923076
Deduct 156 from 180 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 15:
When dividing 240 by 26, we get 9 with a remainder of 6.
Use 9 as the next digit of our solution. 
Result so far: 1207628.9230769
Subtract 234 from 240 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 16:
60 divided by 26 is 2 with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 1207628.92307692
Deduct 52 from 60 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 1207628.92307692 with a balance of 8e-09.