We're dividing 932161 by 26 
We want to figure out the number of times 932161 can be divided by 26.

Advancing to step 1:
When dividing 9 by 26, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Bring next digit (3) of the dividend behind the 9 and repeat the process: 93 / 26

On to step 2:
When dividing 93 by 26, we get 3 with a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 78 from 93 and we're left with 15.
Append the next digit (2) from the dividend to 15 and continue with: 152 / 26

Step 3:
The number 26 fits into 152 5 times, leaving a remainder of 22.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Subtract 130 from 152 to get 22.
Bring next digit (1) of the dividend behind the 22 and repeat the process: 221 / 26

Let's proceed to step 4:
221 divided by 26 is 8 with a remainder of 13.
Record the quotient 8 as the next digit in the result. 
Result so far: 358.0
If we subtract 208 from 221, we get 13.
Grab the next digit (6) from the dividend, add it to 13, then carry on: 136 / 26

Advancing to step 5:
If we divide 136 by 26, we get 5 and a remainder of 6.
Put 5 as the next digit of the answer. 
Result so far: 3585.0
Subtract 130 from 136 to get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 26

Let's proceed to step 6:
26 can be fit into 61 2 times, resulting in a remainder of 9.
The number 2 becomes the next digit in our result. 
Result so far: 35852.0
If we subtract 52 from 61, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
26 can be fit into 90 3 times, resulting in a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 35852.3
Deduct 78 from 90 and we're left 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.

Let's proceed to step 8:
If we divide 120 by 26, we get 4 and a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 35852.34
If we subtract 104 from 120, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 9:
When dividing 160 by 26, we get 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 35852.346
Subtract 156 from 160 to get 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 10:
If we divide 40 by 26, we get 1 and a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 35852.3461
The remainder is 14 after subtracting 26 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 11:
If we divide 140 by 26, we get 5 and a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 35852.34615
If we subtract 130 from 140, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 12:
When dividing 100 by 26, we get 3 with a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 35852.346153
The remainder is 22 after subtracting 78 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 13:
When dividing 220 by 26, we get 8 with a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 35852.3461538
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.

Going ahead to step 14:
120 divided by 26 is 4 with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 35852.34615384
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.

Our division results in 35852.34615384 with a remaining 1.6e-08.