Let's divide 137940 by 26
Our goal is to divide 137940 by 26.

Step 1:
26 can be fit into 1 0 times, resulting in a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 26

On to step 2:
The number 26 fits into 13 0 times, leaving a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 26

Let's proceed to step 3:
The number 26 fits into 137 5 times, leaving a remainder of 7.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 130 away from 137, we end up with 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 26

Moving on to step 4:
When dividing 79 by 26, we get 3 with a remainder of 1.
The next digit of our result is 3. 
Result so far: 53.0
Deduct 78 from 79 and we're left with 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 26

Moving on to step 5:
14 divided by 26 is 0 with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 530.0
The remainder is 14 after subtracting 0 from 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 26

Moving on to step 6:
140 divided by 26 is 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 5305.0
The remainder is 10 after subtracting 130 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
The number 26 fits into 100 3 times, leaving a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 5305.3
If we take 78 away from 100, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 8:
When dividing 220 by 26, we get 8 with a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 5305.38
Subtracting 208 from 220 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 9:
If we divide 120 by 26, we get 4 and a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 5305.384
Subtracting 104 from 120 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 10:
26 goes into 160 6 times with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 5305.3846
If we take 156 away from 160, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 11:
The number 26 fits into 40 1 times, leaving a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 5305.38461
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.

Step 12:
26 can be fit into 140 5 times, resulting in a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 5305.384615
Subtracting 130 from 140 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 13:
26 goes into 100 3 times with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 5305.3846153
Subtracting 78 from 100 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 14:
26 can be fit into 220 8 times, resulting in a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 5305.38461538
Subtracting 208 from 220 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 5305.38461538 and a remainder of 1.2e-08.