26960401 ÷ 131 
Let's see how many times 131 fits into 26960401.

Step 1:
131 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 131

Moving on to step 2:
The number 131 fits into 26 0 times, leaving a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Include the next digit (9) from the dividend after 26, then repeat: 269 / 131

Let's proceed to step 3:
The number 131 fits into 269 2 times, leaving a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 262 from 269 and we're left with 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 131

Let's proceed to step 4:
131 goes into 76 0 times with a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
The remainder is 76 after subtracting 0 from 76.
Grab the next digit (0) from the dividend, add it to 76, then carry on: 760 / 131

Let's proceed to step 5:
When dividing 760 by 131, we get 5 with a remainder of 105.
Use 5 as the next digit of our solution. 
Result so far: 205.0
Subtracting 655 from 760 leaves us with 105.
Fetch the next digit (4) from the dividend, attach it to 105 and continue: 1054 / 131

Moving on to step 6:
131 goes into 1054 8 times with a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 2058.0
If we subtract 1048 from 1054, we get 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 131

Going ahead to step 7:
If we divide 60 by 131, we get 0 and a remainder of 60.
The next digit of our result is 0. 
Result so far: 20580.0
If we take 0 away from 60, we end up with 60.
Grab the next digit (1) from the dividend, add it to 60, then carry on: 601 / 131

On to step 8:
The number 131 fits into 601 4 times, leaving a remainder of 77.
The number 4 becomes the next digit in our result. 
Result so far: 205804.0
Deduct 524 from 601 and we're left with 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

On to step 9:
If we divide 770 by 131, we get 5 and a remainder of 115.
Record the quotient 5 as the next digit in the result. 
Result so far: 205804.5
Subtract 655 from 770 to get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Moving on to step 10:
The number 131 fits into 1150 8 times, leaving a remainder of 102.
Use 8 as the next digit of our solution. 
Result so far: 205804.58
The remainder is 102 after subtracting 1048 from 1150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Step 11:
When dividing 1020 by 131, we get 7 with a remainder of 103.
Use 7 as the next digit of our solution. 
Result so far: 205804.587
Subtract 917 from 1020 to get 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Going ahead to step 12:
If we divide 1030 by 131, we get 7 and a remainder of 113.
Record the quotient 7 as the next digit in the result. 
Result so far: 205804.5877
If we take 917 away from 1030, we end up with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

The final outcome is 205804.5877, with a leftover of 0.00113.