We divide 26976851 by 823
We want to figure out the number of times 26976851 can be divided by 823.

Step 1:
823 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 823

Advancing to step 2:
823 goes into 26 0 times with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 823

Let's proceed to step 3:
269 divided by 823 is 0 with a remainder of 269.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 269, we end up with 269.
Bring next digit (7) of the dividend behind the 269 and repeat the process: 2697 / 823

Moving on to step 4:
If we divide 2697 by 823, we get 3 and a remainder of 228.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 2469 from 2697 leaves us with 228.
Include the next digit (6) from the dividend after 228, then repeat: 2286 / 823

Going ahead to step 5:
If we divide 2286 by 823, we get 2 and a remainder of 640.
Put 2 as the next digit of the answer. 
Result so far: 32.0
The remainder is 640 after subtracting 1646 from 2286.
Fetch the next digit (8) from the dividend, attach it to 640 and continue: 6408 / 823

Going ahead to step 6:
6408 divided by 823 is 7 with a remainder of 647.
The number 7 becomes the next digit in our result. 
Result so far: 327.0
The remainder is 647 after subtracting 5761 from 6408.
Grab the next digit (5) from the dividend, add it to 647, then carry on: 6475 / 823

Advancing to step 7:
823 goes into 6475 7 times with a remainder of 714.
Record the quotient 7 as the next digit in the result. 
Result so far: 3277.0
Subtract 5761 from 6475 to get 714.
Fetch the next digit (1) from the dividend, attach it to 714 and continue: 7141 / 823

Step 8:
7141 divided by 823 is 8 with a remainder of 557.
The number 8 becomes the next digit in our result. 
Result so far: 32778.0
The remainder is 557 after subtracting 6584 from 7141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5570, and continue the process.

Step 9:
5570 divided by 823 is 6 with a remainder of 632.
The next digit of our result is 6. 
Result so far: 32778.6
Deduct 4938 from 5570 and we're left with 632.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6320, and continue the process.

Advancing to step 10:
The number 823 fits into 6320 7 times, leaving a remainder of 559.
Record the quotient 7 as the next digit in the result. 
Result so far: 32778.67
If we subtract 5761 from 6320, we get 559.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5590, and continue the process.

Step 11:
When dividing 5590 by 823, we get 6 with a remainder of 652.
The next digit of our result is 6. 
Result so far: 32778.676
If we take 4938 away from 5590, we end up with 652.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6520, and continue the process.

Step 12:
823 goes into 6520 7 times with a remainder of 759.
Put 7 as the next digit of the answer. 
Result so far: 32778.6767
Subtract 5761 from 6520 to get 759.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7590, and continue the process.

On to step 13:
If we divide 7590 by 823, we get 9 and a remainder of 183.
The number 9 becomes the next digit in our result. 
Result so far: 32778.67679
The remainder is 183 after subtracting 7407 from 7590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1830, and continue the process.

Going ahead to step 14:
823 can be fit into 1830 2 times, resulting in a remainder of 184.
Write down 2 as next digit of the result. 
Result so far: 32778.676792
Deduct 1646 from 1830 and we're left with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Going ahead to step 15:
When dividing 1840 by 823, we get 2 with a remainder of 194.
Put 2 as the next digit of the answer. 
Result so far: 32778.6767922
If we subtract 1646 from 1840, we get 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

The final outcome is 32778.6767922, with a leftover of 1.94e-06.