We look at the division of 786926 by 3 
We're looking to find how many times 3 goes into 786926.

Going ahead to step 1:
3 can be fit into 7 2 times, resulting in a remainder of 1.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 1 after subtracting 6 from 7.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 3

Let's proceed to step 2:
If we divide 18 by 3, we get 6 and a remainder of 0.
The next digit of our result is 6. 
Result so far: 26.0
Subtract 18 from 18 to get 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 3

Advancing to step 3:
6 divided by 3 is 2 with a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 262.0
Subtracting 6 from 6 leaves us with 0.
Grab the next digit (9) from the dividend, add it to 0, then carry on: 9 / 3

Step 4:
If we divide 9 by 3, we get 3 and a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 2623.0
If we subtract 9 from 9, we get 0.
Grab the next digit (2) from the dividend, add it to 0, then carry on: 2 / 3

Step 5:
3 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 26230.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 3

Let's proceed to step 6:
26 divided by 3 is 8 with a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 262308.0
If we subtract 24 from 26, 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.

Advancing to step 7:
20 divided by 3 is 6 with a remainder of 2.
The next digit of our result is 6. 
Result so far: 262308.6
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 8:
The number 3 fits into 20 6 times, leaving a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 262308.66
If we subtract 18 from 20, 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.

In conclusion, the division gives 262308.66 with a balance of 0.002.