We're dividing 321397 by 26 
We want to figure out the number of times 321397 can be divided by 26.

On to step 1:
3 divided by 26 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 26

On to step 2:
26 goes into 32 1 times with a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 26 from 32 leaves us with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 26

Going ahead to step 3:
26 goes into 61 2 times with a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we take 52 away from 61, we end up with 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 26

Advancing to step 4:
26 can be fit into 93 3 times, resulting in a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 123.0
The remainder is 15 after subtracting 78 from 93.
Take the next digit (9) from the dividend and append it to 15, then repeat: 159 / 26

Going ahead to step 5:
When dividing 159 by 26, we get 6 with a remainder of 3.
Write down 6 as next digit of the result. 
Result so far: 1236.0
If we take 156 away from 159, we end up with 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 26

Step 6:
When dividing 37 by 26, we get 1 with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 12361.0
Subtracting 26 from 37 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
The number 26 fits into 110 4 times, leaving a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 12361.4
Subtracting 104 from 110 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 8:
The number 26 fits into 60 2 times, leaving a remainder of 8.
The next digit of our result is 2. 
Result so far: 12361.42
The remainder is 8 after subtracting 52 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
When dividing 80 by 26, we get 3 with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 12361.423
The remainder is 2 after subtracting 78 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 10:
20 divided by 26 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 12361.423
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
26 goes into 200 7 times with a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 12361.42307
Deduct 182 from 200 and we're left with 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 12:
If we divide 180 by 26, we get 6 and a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 12361.423076
If we subtract 156 from 180, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 13:
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: 12361.4230769
If we take 234 away from 240, we end up 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.

Moving on to step 14:
When dividing 60 by 26, we get 2 with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 12361.42307692
If we subtract 52 from 60, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The quotient of the division is 12361.42307692, and the remainder is 8e-09.