854521 ÷ 26 
We want to figure out the number of times 854521 can be divided by 26.

Step 1:
If we divide 8 by 26, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 26

Step 2:
26 goes into 85 3 times with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 78 from 85, we get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 26

Let's proceed to step 3:
The number 26 fits into 74 2 times, leaving a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 32.0
Subtract 52 from 74 to get 22.
Fetch the next digit (5) from the dividend, attach it to 22 and continue: 225 / 26

Advancing to step 4:
The number 26 fits into 225 8 times, leaving a remainder of 17.
Use 8 as the next digit of our solution. 
Result so far: 328.0
Subtracting 208 from 225 leaves us with 17.
Bring next digit (2) of the dividend behind the 17 and repeat the process: 172 / 26

On to step 5:
If we divide 172 by 26, we get 6 and a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 3286.0
Subtract 156 from 172 to get 16.
Grab the next digit (1) from the dividend, add it to 16, then carry on: 161 / 26

Advancing to step 6:
161 divided by 26 is 6 with a remainder of 5.
The number 6 becomes the next digit in our result. 
Result so far: 32866.0
If we subtract 156 from 161, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 7:
The number 26 fits into 50 1 times, leaving a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 32866.1
If we subtract 26 from 50, 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 8:
The number 26 fits into 240 9 times, leaving a remainder of 6.
Put 9 as the next digit of the answer. 
Result so far: 32866.19
Subtracting 234 from 240 leaves us 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.

Step 9:
26 can be fit into 60 2 times, resulting in a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 32866.192
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.

Advancing to step 10:
26 goes into 80 3 times with a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 32866.1923
If we subtract 78 from 80, we 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.

Going ahead to step 11:
The number 26 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 32866.1923
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.

On to step 12:
26 can be fit into 200 7 times, resulting in a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 32866.192307
The remainder is 18 after subtracting 182 from 200.
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 13:
26 can be fit into 180 6 times, resulting in a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 32866.1923076
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 14:
26 can be fit into 240 9 times, resulting in a remainder of 6.
The next digit of our result is 9. 
Result so far: 32866.19230769
Subtract 234 from 240 to 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.

The final result is 32866.19230769 with a remainder of 6e-09.