26806357 ÷ 400 
We're looking to find how many times 400 goes into 26806357.

On to step 1:
When dividing 2 by 400, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 400

Going ahead to step 2:
When dividing 26 by 400, we get 0 with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Bring next digit (8) of the dividend behind the 26 and repeat the process: 268 / 400

Advancing to step 3:
When dividing 268 by 400, we get 0 with a remainder of 268.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 268 and we're left with 268.
Bring next digit (0) of the dividend behind the 268 and repeat the process: 2680 / 400

Going ahead to step 4:
400 can be fit into 2680 6 times, resulting in a remainder of 280.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
The remainder is 280 after subtracting 2400 from 2680.
Grab the next digit (6) from the dividend, add it to 280, then carry on: 2806 / 400

Advancing to step 5:
If we divide 2806 by 400, we get 7 and a remainder of 6.
Record the quotient 7 as the next digit in the result. 
Result so far: 67.0
If we take 2800 away from 2806, we end up with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 400

Going ahead to step 6:
When dividing 63 by 400, we get 0 with a remainder of 63.
The number 0 becomes the next digit in our result. 
Result so far: 670.0
The remainder is 63 after subtracting 0 from 63.
Append the next digit (5) from the dividend to 63 and continue with: 635 / 400

Let's proceed to step 7:
When dividing 635 by 400, we get 1 with a remainder of 235.
The number 1 becomes the next digit in our result. 
Result so far: 6701.0
Subtracting 400 from 635 leaves us with 235.
Append the next digit (7) from the dividend to 235 and continue with: 2357 / 400

Moving on to step 8:
When dividing 2357 by 400, we get 5 with a remainder of 357.
Write down 5 as next digit of the result. 
Result so far: 67015.0
The remainder is 357 after subtracting 2000 from 2357.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3570, and continue the process.

Moving on to step 9:
When dividing 3570 by 400, we get 8 with a remainder of 370.
Use 8 as the next digit of our solution. 
Result so far: 67015.8
The remainder is 370 after subtracting 3200 from 3570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

On to step 10:
400 can be fit into 3700 9 times, resulting in a remainder of 100.
Put 9 as the next digit of the answer. 
Result so far: 67015.89
Deduct 3600 from 3700 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 11:
1000 divided by 400 is 2 with a remainder of 200.
Write down 2 as next digit of the result. 
Result so far: 67015.892
Deduct 800 from 1000 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 12:
400 can be fit into 2000 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 67015.8925
The remainder is 0 after subtracting 2000 from 2000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
When dividing 0 by 400, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 67015.8925
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 14:
400 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 67015.8925
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 67015.8925, with a leftover of 0.0.