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\begin{array}{l}\phantom{26)}\phantom{1}\\26\overline{)71}\\\end{array}
Use the 1^{st} digit 7 from dividend 71
\begin{array}{l}\phantom{26)}0\phantom{2}\\26\overline{)71}\\\end{array}
Since 7 is less than 26, use the next digit 1 from dividend 71 and add 0 to the quotient
\begin{array}{l}\phantom{26)}0\phantom{3}\\26\overline{)71}\\\end{array}
Use the 2^{nd} digit 1 from dividend 71
\begin{array}{l}\phantom{26)}02\phantom{4}\\26\overline{)71}\\\phantom{26)}\underline{\phantom{}52\phantom{}}\\\phantom{26)}19\\\end{array}
Find closest multiple of 26 to 71. We see that 2 \times 26 = 52 is the nearest. Now subtract 52 from 71 to get reminder 19. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }19
Since 19 is less than 26, stop the division. The reminder is 19. The topmost line 02 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.