We look at the division of 79467726 by 260 
We want to figure out the number of times 79467726 can be divided by 260.

Advancing to step 1:
If we divide 7 by 260, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 260

Going ahead to step 2:
The number 260 fits into 79 0 times, leaving a remainder of 79.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 79 after subtracting 0 from 79.
Take the next digit (4) from the dividend and append it to 79, then repeat: 794 / 260

Moving on to step 3:
794 divided by 260 is 3 with a remainder of 14.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 14 after subtracting 780 from 794.
Append the next digit (6) from the dividend to 14 and continue with: 146 / 260

On to step 4:
260 can be fit into 146 0 times, resulting in a remainder of 146.
Write down 0 as next digit of the result. 
Result so far: 30.0
Subtracting 0 from 146 leaves us with 146.
Fetch the next digit (7) from the dividend, attach it to 146 and continue: 1467 / 260

Advancing to step 5:
The number 260 fits into 1467 5 times, leaving a remainder of 167.
Put 5 as the next digit of the answer. 
Result so far: 305.0
Subtracting 1300 from 1467 leaves us with 167.
Append the next digit (7) from the dividend to 167 and continue with: 1677 / 260

Going ahead to step 6:
1677 divided by 260 is 6 with a remainder of 117.
The next digit of our result is 6. 
Result so far: 3056.0
If we subtract 1560 from 1677, we get 117.
Bring next digit (2) of the dividend behind the 117 and repeat the process: 1172 / 260

Step 7:
The number 260 fits into 1172 4 times, leaving a remainder of 132.
Record the quotient 4 as the next digit in the result. 
Result so far: 30564.0
Subtracting 1040 from 1172 leaves us with 132.
Fetch the next digit (6) from the dividend, attach it to 132 and continue: 1326 / 260

Let's proceed to step 8:
If we divide 1326 by 260, we get 5 and a remainder of 26.
Put 5 as the next digit of the answer. 
Result so far: 305645.0
Subtract 1300 from 1326 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 9:
If we divide 260 by 260, we get 1 and a remainder of 0.
The next digit of our result is 1. 
Result so far: 305645.1
Subtract 260 from 260 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
260 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 305645.1
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
The number 260 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 305645.1
If we take 0 away from 0, we end up 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.

After the division, we end up with 305645.1 and a remainder of 0.0.