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\begin{array}{l}\phantom{26)}\phantom{1}\\26\overline{)400}\\\end{array}
Use the 1^{st} digit 4 from dividend 400
\begin{array}{l}\phantom{26)}0\phantom{2}\\26\overline{)400}\\\end{array}
Since 4 is less than 26, use the next digit 0 from dividend 400 and add 0 to the quotient
\begin{array}{l}\phantom{26)}0\phantom{3}\\26\overline{)400}\\\end{array}
Use the 2^{nd} digit 0 from dividend 400
\begin{array}{l}\phantom{26)}01\phantom{4}\\26\overline{)400}\\\phantom{26)}\underline{\phantom{}26\phantom{9}}\\\phantom{26)}14\\\end{array}
Find closest multiple of 26 to 40. We see that 1 \times 26 = 26 is the nearest. Now subtract 26 from 40 to get reminder 14. Add 1 to quotient.
\begin{array}{l}\phantom{26)}01\phantom{5}\\26\overline{)400}\\\phantom{26)}\underline{\phantom{}26\phantom{9}}\\\phantom{26)}140\\\end{array}
Use the 3^{rd} digit 0 from dividend 400
\begin{array}{l}\phantom{26)}015\phantom{6}\\26\overline{)400}\\\phantom{26)}\underline{\phantom{}26\phantom{9}}\\\phantom{26)}140\\\phantom{26)}\underline{\phantom{}130\phantom{}}\\\phantom{26)9}10\\\end{array}
Find closest multiple of 26 to 140. We see that 5 \times 26 = 130 is the nearest. Now subtract 130 from 140 to get reminder 10. Add 5 to quotient.
\text{Quotient: }15 \text{Reminder: }10
Since 10 is less than 26, stop the division. The reminder is 10. The topmost line 015 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 15.