217071 ÷ 26 
Our goal is to divide 217071 by 26.

Let's proceed to step 1:
When dividing 2 by 26, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 26

Advancing to step 2:
If we divide 21 by 26, we get 0 and a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 21 and we're left with 21.
Bring next digit (7) of the dividend behind the 21 and repeat the process: 217 / 26

On to step 3:
26 goes into 217 8 times with a remainder of 9.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtract 208 from 217 to get 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 26

Going ahead to step 4:
The number 26 fits into 90 3 times, leaving a remainder of 12.
The next digit of our result is 3. 
Result so far: 83.0
If we take 78 away from 90, we end up with 12.
Append the next digit (7) from the dividend to 12 and continue with: 127 / 26

Going ahead to step 5:
The number 26 fits into 127 4 times, leaving a remainder of 23.
The next digit of our result is 4. 
Result so far: 834.0
Deduct 104 from 127 and we're left with 23.
Bring next digit (1) of the dividend behind the 23 and repeat the process: 231 / 26

On to step 6:
When dividing 231 by 26, we get 8 with a remainder of 23.
Use 8 as the next digit of our solution. 
Result so far: 8348.0
The remainder is 23 after subtracting 208 from 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
230 divided by 26 is 8 with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 8348.8
If we take 208 away from 230, we end up 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.

Moving on to step 8:
The number 26 fits into 220 8 times, leaving a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 8348.88
If we subtract 208 from 220, we 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.

Our division results in 8348.88 with a remaining 0.012.