We look at the division of 61204 by 26 
We're looking to find how many times 26 goes into 61204.

Going ahead to step 1:
26 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 26

Advancing to step 2:
When dividing 61 by 26, we get 2 with a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 9 after subtracting 52 from 61.
Take the next digit (2) from the dividend and append it to 9, then repeat: 92 / 26

On to step 3:
If we divide 92 by 26, we get 3 and a remainder of 14.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtract 78 from 92 to get 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 26

Moving on to step 4:
When dividing 140 by 26, we get 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 235.0
If we take 130 away from 140, we end up with 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 26

Let's proceed to step 5:
If we divide 104 by 26, we get 4 and a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 2354.0
Deduct 104 from 104 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 6:
26 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2354.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
26 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 2354.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 2354.0 with a balance of 0.0.