We're dividing 851939 by 26 
We're looking to find how many times 26 goes into 851939.

Going ahead to step 1:
26 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 26

On to step 2:
85 divided by 26 is 3 with a remainder of 7.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 78 from 85 leaves us with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 26

Advancing to step 3:
26 goes into 71 2 times with a remainder of 19.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
The remainder is 19 after subtracting 52 from 71.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 26

Step 4:
26 goes into 199 7 times with a remainder of 17.
The number 7 becomes the next digit in our result. 
Result so far: 327.0
If we take 182 away from 199, we end up with 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 26

Advancing to step 5:
When dividing 173 by 26, we get 6 with a remainder of 17.
The number 6 becomes the next digit in our result. 
Result so far: 3276.0
Deduct 156 from 173 and we're left with 17.
Bring next digit (9) of the dividend behind the 17 and repeat the process: 179 / 26

Moving on to step 6:
179 divided by 26 is 6 with a remainder of 23.
The number 6 becomes the next digit in our result. 
Result so far: 32766.0
If we take 156 away from 179, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 7:
The number 26 fits into 230 8 times, leaving a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 32766.8
If we subtract 208 from 230, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 8:
26 can be fit into 220 8 times, resulting in a remainder of 12.
The next digit of our result is 8. 
Result so far: 32766.88
If we take 208 away from 220, we end up 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.

The final result is 32766.88 with a remainder of 0.012.