We look at the division of 851026 by 18 
We're looking to find how many times 18 goes into 851026.

On to step 1:
When dividing 8 by 18, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 18

Let's proceed to step 2:
18 goes into 85 4 times with a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 72 away from 85, we end up with 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 18

Step 3:
18 can be fit into 131 7 times, resulting in a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 47.0
If we take 126 away from 131, we end up with 5.
Grab the next digit (0) from the dividend, add it to 5, then carry on: 50 / 18

Let's proceed to step 4:
If we divide 50 by 18, we get 2 and a remainder of 14.
Write down 2 as next digit of the result. 
Result so far: 472.0
If we subtract 36 from 50, we get 14.
Take the next digit (2) from the dividend and append it to 14, then repeat: 142 / 18

Step 5:
When dividing 142 by 18, we get 7 with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 4727.0
Deduct 126 from 142 and we're left with 16.
Fetch the next digit (6) from the dividend, attach it to 16 and continue: 166 / 18

Going ahead to step 6:
166 divided by 18 is 9 with a remainder of 4.
Record the quotient 9 as the next digit in the result. 
Result so far: 47279.0
The remainder is 4 after subtracting 162 from 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 7:
18 goes into 40 2 times with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 47279.2
Subtracting 36 from 40 leaves us with 4.
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 8:
40 divided by 18 is 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 47279.22
If we take 36 away from 40, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 47279.22 with a remainder of 0.004.