We're dividing 26400 by 61 
We want to figure out the number of times 26400 can be divided by 61.

On to step 1:
When dividing 2 by 61, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 61

Step 2:
61 can be fit into 26 0 times, resulting in a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Include the next digit (4) from the dividend after 26, then repeat: 264 / 61

Moving on to step 3:
264 divided by 61 is 4 with a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 244 from 264, we get 20.
Bring next digit (0) of the dividend behind the 20 and repeat the process: 200 / 61

Moving on to step 4:
61 goes into 200 3 times with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
If we subtract 183 from 200, we get 17.
Grab the next digit (0) from the dividend, add it to 17, then carry on: 170 / 61

Let's proceed to step 5:
The number 61 fits into 170 2 times, leaving a remainder of 48.
The next digit of our result is 2. 
Result so far: 432.0
Subtract 122 from 170 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 6:
When dividing 480 by 61, we get 7 with a remainder of 53.
The next digit of our result is 7. 
Result so far: 432.7
Deduct 427 from 480 and we're left with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 7:
61 can be fit into 530 8 times, resulting in a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 432.78
The remainder is 42 after subtracting 488 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 8:
When dividing 420 by 61, we get 6 with a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 432.786
If we take 366 away from 420, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 9:
If we divide 540 by 61, we get 8 and a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 432.7868
If we subtract 488 from 540, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 10:
If we divide 520 by 61, we get 8 and a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 432.78688
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 432.78688 with a remainder of 3.2e-05.