We divide 26812731 by 954
We want to figure out the number of times 26812731 can be divided by 954.

Step 1:
When dividing 2 by 954, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 954

Advancing to step 2:
954 can be fit into 26 0 times, resulting in a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Append the next digit (8) from the dividend to 26 and continue with: 268 / 954

Going ahead to step 3:
When dividing 268 by 954, we get 0 with a remainder of 268.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 268 to get 268.
Append the next digit (1) from the dividend to 268 and continue with: 2681 / 954

Advancing to step 4:
954 goes into 2681 2 times with a remainder of 773.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 1908 from 2681 to get 773.
Append the next digit (2) from the dividend to 773 and continue with: 7732 / 954

On to step 5:
If we divide 7732 by 954, we get 8 and a remainder of 100.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
Subtracting 7632 from 7732 leaves us with 100.
Bring next digit (7) of the dividend behind the 100 and repeat the process: 1007 / 954

Moving on to step 6:
954 goes into 1007 1 times with a remainder of 53.
The next digit of our result is 1. 
Result so far: 281.0
If we take 954 away from 1007, we end up with 53.
Append the next digit (3) from the dividend to 53 and continue with: 533 / 954

Going ahead to step 7:
When dividing 533 by 954, we get 0 with a remainder of 533.
Put 0 as the next digit of the answer. 
Result so far: 2810.0
Subtract 0 from 533 to get 533.
Take the next digit (1) from the dividend and append it to 533, then repeat: 5331 / 954

Let's proceed to step 8:
5331 divided by 954 is 5 with a remainder of 561.
The number 5 becomes the next digit in our result. 
Result so far: 28105.0
Subtract 4770 from 5331 to get 561.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5610, and continue the process.

Step 9:
The number 954 fits into 5610 5 times, leaving a remainder of 840.
Record the quotient 5 as the next digit in the result. 
Result so far: 28105.5
Deduct 4770 from 5610 and we're left with 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8400, and continue the process.

Step 10:
954 can be fit into 8400 8 times, resulting in a remainder of 768.
Write down 8 as next digit of the result. 
Result so far: 28105.58
If we subtract 7632 from 8400, we get 768.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7680, and continue the process.

On to step 11:
7680 divided by 954 is 8 with a remainder of 48.
Write down 8 as next digit of the result. 
Result so far: 28105.588
Deduct 7632 from 7680 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final outcome is 28105.588, with a leftover of 0.0048.