Let's divide 89947 by 26
We want to figure out the number of times 89947 can be divided by 26.

Step 1:
When dividing 8 by 26, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (9) from the dividend, add it to 8, then carry on: 89 / 26

Let's proceed to step 2:
The number 26 fits into 89 3 times, leaving a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 78 from 89 and we're left with 11.
Take the next digit (9) from the dividend and append it to 11, then repeat: 119 / 26

Advancing to step 3:
If we divide 119 by 26, we get 4 and a remainder of 15.
The next digit of our result is 4. 
Result so far: 34.0
Deduct 104 from 119 and we're left with 15.
Include the next digit (4) from the dividend after 15, then repeat: 154 / 26

Advancing to step 4:
26 can be fit into 154 5 times, resulting in a remainder of 24.
Use 5 as the next digit of our solution. 
Result so far: 345.0
Subtracting 130 from 154 leaves us with 24.
Take the next digit (7) from the dividend and append it to 24, then repeat: 247 / 26

Step 5:
When dividing 247 by 26, we get 9 with a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 3459.0
Deduct 234 from 247 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 6:
When dividing 130 by 26, we get 5 with a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 3459.5
If we subtract 130 from 130, 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 7:
The number 26 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 3459.5
Subtract 0 from 0 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.

Moving on to step 8:
When dividing 0 by 26, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3459.5
Deduct 0 from 0 and we're left 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.

The final outcome is 3459.5, with a leftover of 0.0.