We're dividing 61018487 by 26 
We're looking to find how many times 26 goes into 61018487.

Moving on to step 1:
26 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 26

Moving on to step 2:
When dividing 61 by 26, we get 2 with a remainder of 9.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 52 from 61 and we're left with 9.
Grab the next digit (0) from the dividend, add it to 9, then carry on: 90 / 26

Let's proceed to step 3:
If we divide 90 by 26, we get 3 and a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Deduct 78 from 90 and we're left with 12.
Bring next digit (1) of the dividend behind the 12 and repeat the process: 121 / 26

Step 4:
121 divided by 26 is 4 with a remainder of 17.
The next digit of our result is 4. 
Result so far: 234.0
If we take 104 away from 121, we end up with 17.
Grab the next digit (8) from the dividend, add it to 17, then carry on: 178 / 26

Let's proceed to step 5:
178 divided by 26 is 6 with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 2346.0
If we subtract 156 from 178, we get 22.
Grab the next digit (4) from the dividend, add it to 22, then carry on: 224 / 26

Going ahead to step 6:
224 divided by 26 is 8 with a remainder of 16.
The next digit of our result is 8. 
Result so far: 23468.0
If we subtract 208 from 224, we get 16.
Take the next digit (8) from the dividend and append it to 16, then repeat: 168 / 26

Step 7:
26 can be fit into 168 6 times, resulting in a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 234686.0
If we take 156 away from 168, we end up with 12.
Grab the next digit (7) from the dividend, add it to 12, then carry on: 127 / 26

Let's proceed to step 8:
When dividing 127 by 26, we get 4 with a remainder of 23.
Record the quotient 4 as the next digit in the result. 
Result so far: 2346864.0
If we take 104 away from 127, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 9:
26 goes into 230 8 times with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 2346864.8
Subtract 208 from 230 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 10:
If we divide 220 by 26, we get 8 and a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 2346864.88
The remainder is 12 after subtracting 208 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 2346864.88 with a remainder of 0.012.