We divide 7265 by 26
We want to figure out the number of times 7265 can be divided by 26.

On to step 1:
If we divide 7 by 26, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Include the next digit (2) from the dividend after 7, then repeat: 72 / 26

Moving on to step 2:
The number 26 fits into 72 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 52 from 72 and we're left with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 26

Moving on to step 3:
26 goes into 206 7 times with a remainder of 24.
Put 7 as the next digit of the answer. 
Result so far: 27.0
If we take 182 away from 206, we end up with 24.
Bring next digit (5) of the dividend behind the 24 and repeat the process: 245 / 26

Moving on to step 4:
If we divide 245 by 26, we get 9 and a remainder of 11.
The number 9 becomes the next digit in our result. 
Result so far: 279.0
If we take 234 away from 245, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 5:
26 can be fit into 110 4 times, resulting in a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 279.4
Deduct 104 from 110 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 6:
26 goes into 60 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 279.42
If we take 52 away from 60, we end up 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.

Moving on to step 7:
26 goes into 80 3 times with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 279.423
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.

Advancing to step 8:
The number 26 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 279.423
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 9:
26 can be fit into 200 7 times, resulting in a remainder of 18.
Record the quotient 7 as the next digit in the result. 
Result so far: 279.42307
Deduct 182 from 200 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 10:
26 can be fit into 180 6 times, resulting in a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 279.423076
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.

Advancing to step 11:
The number 26 fits into 240 9 times, leaving a remainder of 6.
Write down 9 as next digit of the result. 
Result so far: 279.4230769
If we subtract 234 from 240, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 12:
The number 26 fits into 60 2 times, leaving a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 279.42307692
Subtract 52 from 60 to 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.

The final result is 279.42307692 with a remainder of 8e-09.