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\begin{array}{l}\phantom{26)}\phantom{1}\\26\overline{)1000}\\\end{array}
Use the 1^{st} digit 1 from dividend 1000
\begin{array}{l}\phantom{26)}0\phantom{2}\\26\overline{)1000}\\\end{array}
Since 1 is less than 26, use the next digit 0 from dividend 1000 and add 0 to the quotient
\begin{array}{l}\phantom{26)}0\phantom{3}\\26\overline{)1000}\\\end{array}
Use the 2^{nd} digit 0 from dividend 1000
\begin{array}{l}\phantom{26)}00\phantom{4}\\26\overline{)1000}\\\end{array}
Since 10 is less than 26, use the next digit 0 from dividend 1000 and add 0 to the quotient
\begin{array}{l}\phantom{26)}00\phantom{5}\\26\overline{)1000}\\\end{array}
Use the 3^{rd} digit 0 from dividend 1000
\begin{array}{l}\phantom{26)}003\phantom{6}\\26\overline{)1000}\\\phantom{26)}\underline{\phantom{9}78\phantom{9}}\\\phantom{26)9}22\\\end{array}
Find closest multiple of 26 to 100. We see that 3 \times 26 = 78 is the nearest. Now subtract 78 from 100 to get reminder 22. Add 3 to quotient.
\begin{array}{l}\phantom{26)}003\phantom{7}\\26\overline{)1000}\\\phantom{26)}\underline{\phantom{9}78\phantom{9}}\\\phantom{26)9}220\\\end{array}
Use the 4^{th} digit 0 from dividend 1000
\begin{array}{l}\phantom{26)}0038\phantom{8}\\26\overline{)1000}\\\phantom{26)}\underline{\phantom{9}78\phantom{9}}\\\phantom{26)9}220\\\phantom{26)}\underline{\phantom{9}208\phantom{}}\\\phantom{26)99}12\\\end{array}
Find closest multiple of 26 to 220. We see that 8 \times 26 = 208 is the nearest. Now subtract 208 from 220 to get reminder 12. Add 8 to quotient.
\text{Quotient: }38 \text{Reminder: }12
Since 12 is less than 26, stop the division. The reminder is 12. The topmost line 0038 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 38.