We look at the division of 406997 by 26 
We're looking to find how many times 26 goes into 406997.

On to step 1:
If we divide 4 by 26, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 26

Advancing to step 2:
The number 26 fits into 40 1 times, leaving a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 14 after subtracting 26 from 40.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 26

Moving on to step 3:
If we divide 146 by 26, we get 5 and a remainder of 16.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Subtracting 130 from 146 leaves us with 16.
Include the next digit (9) from the dividend after 16, then repeat: 169 / 26

Advancing to step 4:
The number 26 fits into 169 6 times, leaving a remainder of 13.
The number 6 becomes the next digit in our result. 
Result so far: 156.0
If we subtract 156 from 169, we get 13.
Include the next digit (9) from the dividend after 13, then repeat: 139 / 26

Moving on to step 5:
The number 26 fits into 139 5 times, leaving a remainder of 9.
Put 5 as the next digit of the answer. 
Result so far: 1565.0
Subtracting 130 from 139 leaves us with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 26

Advancing to step 6:
The number 26 fits into 97 3 times, leaving a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 15653.0
If we subtract 78 from 97, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 7:
When dividing 190 by 26, we get 7 with a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 15653.7
If we subtract 182 from 190, 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.

Moving on to step 8:
80 divided by 26 is 3 with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 15653.73
Subtract 78 from 80 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
26 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 15653.73
Deduct 0 from 20 and we're left 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.

On to step 10:
26 goes into 200 7 times with a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 15653.7307
If we subtract 182 from 200, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 11:
If we divide 180 by 26, we get 6 and a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 15653.73076
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.

Let's proceed to step 12:
If we divide 240 by 26, we get 9 and a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 15653.730769
The remainder is 6 after subtracting 234 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 13:
26 goes into 60 2 times with a remainder of 8.
The next digit of our result is 2. 
Result so far: 15653.7307692
Subtracting 52 from 60 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 14:
When dividing 80 by 26, we get 3 with a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 15653.73076923
Subtracting 78 from 80 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

After the division, we end up with 15653.73076923 and a remainder of 2e-09.