We're dividing 26517442 by 265 
We want to figure out the number of times 26517442 can be divided by 265.

Step 1:
265 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 265

Let's proceed to step 2:
265 goes into 26 0 times with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Bring next digit (5) of the dividend behind the 26 and repeat the process: 265 / 265

Let's proceed to step 3:
265 can be fit into 265 1 times, resulting in a remainder of 0.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 0 after subtracting 265 from 265.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 265

Moving on to step 4:
The number 265 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
If we take 0 away from 1, we end up with 1.
Bring next digit (7) of the dividend behind the 1 and repeat the process: 17 / 265

Advancing to step 5:
When dividing 17 by 265, we get 0 with a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 100.0
Deduct 0 from 17 and we're left with 17.
Take the next digit (4) from the dividend and append it to 17, then repeat: 174 / 265

Let's proceed to step 6:
174 divided by 265 is 0 with a remainder of 174.
The number 0 becomes the next digit in our result. 
Result so far: 1000.0
Deduct 0 from 174 and we're left with 174.
Fetch the next digit (4) from the dividend, attach it to 174 and continue: 1744 / 265

Let's proceed to step 7:
When dividing 1744 by 265, we get 6 with a remainder of 154.
The number 6 becomes the next digit in our result. 
Result so far: 10006.0
If we subtract 1590 from 1744, we get 154.
Bring next digit (2) of the dividend behind the 154 and repeat the process: 1542 / 265

Step 8:
When dividing 1542 by 265, we get 5 with a remainder of 217.
Write down 5 as next digit of the result. 
Result so far: 100065.0
The remainder is 217 after subtracting 1325 from 1542.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

Going ahead to step 9:
The number 265 fits into 2170 8 times, leaving a remainder of 50.
The next digit of our result is 8. 
Result so far: 100065.8
The remainder is 50 after subtracting 2120 from 2170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 10:
The number 265 fits into 500 1 times, leaving a remainder of 235.
Use 1 as the next digit of our solution. 
Result so far: 100065.81
If we subtract 265 from 500, we get 235.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2350, and continue the process.

Let's proceed to step 11:
265 can be fit into 2350 8 times, resulting in a remainder of 230.
The next digit of our result is 8. 
Result so far: 100065.818
If we subtract 2120 from 2350, we get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 12:
The number 265 fits into 2300 8 times, leaving a remainder of 180.
The number 8 becomes the next digit in our result. 
Result so far: 100065.8188
Subtract 2120 from 2300 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

The final outcome is 100065.8188, with a leftover of 0.0018.