400605 ÷ 26 
We want to figure out the number of times 400605 can be divided by 26.

Going ahead to step 1:
When dividing 4 by 26, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 26

On to step 2:
26 can be fit into 40 1 times, resulting in a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 26 away from 40, we end up with 14.
Take the next digit (0) from the dividend and append it to 14, then repeat: 140 / 26

Let's proceed to step 3:
140 divided by 26 is 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we subtract 130 from 140, we get 10.
Fetch the next digit (6) from the dividend, attach it to 10 and continue: 106 / 26

Advancing to step 4:
26 can be fit into 106 4 times, resulting in a remainder of 2.
The next digit of our result is 4. 
Result so far: 154.0
If we subtract 104 from 106, we get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 26

On to step 5:
When dividing 20 by 26, we get 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 1540.0
Subtract 0 from 20 to get 20.
Append the next digit (5) from the dividend to 20 and continue with: 205 / 26

Going ahead to step 6:
If we divide 205 by 26, we get 7 and a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 15407.0
Subtracting 182 from 205 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
26 can be fit into 230 8 times, resulting in a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 15407.8
Deduct 208 from 230 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 8:
The number 26 fits into 220 8 times, leaving a remainder of 12.
The next digit of our result is 8. 
Result so far: 15407.88
Subtract 208 from 220 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 15407.88 and a remainder of 0.012.