We're dividing 947261 by 26 
We're looking to find how many times 26 goes into 947261.

On to step 1:
When dividing 9 by 26, we get 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 26

Moving on to step 2:
When dividing 94 by 26, we get 3 with a remainder of 16.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 78 from 94 to get 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 26

Moving on to step 3:
If we divide 167 by 26, we get 6 and a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Subtracting 156 from 167 leaves us with 11.
Bring next digit (2) of the dividend behind the 11 and repeat the process: 112 / 26

On to step 4:
If we divide 112 by 26, we get 4 and a remainder of 8.
The next digit of our result is 4. 
Result so far: 364.0
If we take 104 away from 112, we end up with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 26

On to step 5:
The number 26 fits into 86 3 times, leaving a remainder of 8.
The number 3 becomes the next digit in our result. 
Result so far: 3643.0
If we subtract 78 from 86, we get 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 26

On to step 6:
81 divided by 26 is 3 with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 36433.0
Subtract 78 from 81 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 7:
26 can be fit into 30 1 times, resulting in a remainder of 4.
The number 1 becomes the next digit in our result. 
Result so far: 36433.1
Subtract 26 from 30 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 8:
If we divide 40 by 26, we get 1 and a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 36433.11
Deduct 26 from 40 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 36433.11 and a remainder of 0.014.