61863 ÷ 26 
We're looking to find how many times 26 goes into 61863.

Going ahead to step 1:
When dividing 6 by 26, we get 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 26

Step 2:
The number 26 fits into 61 2 times, leaving a remainder of 9.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 52 from 61 to get 9.
Include the next digit (8) from the dividend after 9, then repeat: 98 / 26

Let's proceed to step 3:
26 goes into 98 3 times with a remainder of 20.
Write down 3 as next digit of the result. 
Result so far: 23.0
Deduct 78 from 98 and we're left with 20.
Append the next digit (6) from the dividend to 20 and continue with: 206 / 26

Step 4:
The number 26 fits into 206 7 times, leaving a remainder of 24.
The next digit of our result is 7. 
Result so far: 237.0
Subtracting 182 from 206 leaves us with 24.
Append the next digit (3) from the dividend to 24 and continue with: 243 / 26

Moving on to step 5:
When dividing 243 by 26, we get 9 with a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 2379.0
If we take 234 away from 243, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 6:
26 goes into 90 3 times with a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 2379.3
Subtracting 78 from 90 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
The number 26 fits into 120 4 times, leaving a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 2379.34
Subtracting 104 from 120 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 8:
If we divide 160 by 26, we get 6 and a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 2379.346
The remainder is 4 after subtracting 156 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
If we divide 40 by 26, we get 1 and a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 2379.3461
Subtract 26 from 40 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 10:
140 divided by 26 is 5 with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 2379.34615
Deduct 130 from 140 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 11:
If we divide 100 by 26, we get 3 and a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 2379.346153
If we subtract 78 from 100, we 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.

Moving on to step 12:
If we divide 220 by 26, we get 8 and a remainder of 12.
The next digit of our result is 8. 
Result so far: 2379.3461538
The remainder is 12 after subtracting 208 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 13:
26 can be fit into 120 4 times, resulting in a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 2379.34615384
Subtract 104 from 120 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 2379.34615384 with a balance of 1.6e-08.