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\begin{array}{l}\phantom{26)}\phantom{1}\\26\overline{)7943}\\\end{array}
Use the 1^{st} digit 7 from dividend 7943
\begin{array}{l}\phantom{26)}0\phantom{2}\\26\overline{)7943}\\\end{array}
Since 7 is less than 26, use the next digit 9 from dividend 7943 and add 0 to the quotient
\begin{array}{l}\phantom{26)}0\phantom{3}\\26\overline{)7943}\\\end{array}
Use the 2^{nd} digit 9 from dividend 7943
\begin{array}{l}\phantom{26)}03\phantom{4}\\26\overline{)7943}\\\phantom{26)}\underline{\phantom{}78\phantom{99}}\\\phantom{26)9}1\\\end{array}
Find closest multiple of 26 to 79. We see that 3 \times 26 = 78 is the nearest. Now subtract 78 from 79 to get reminder 1. Add 3 to quotient.
\begin{array}{l}\phantom{26)}03\phantom{5}\\26\overline{)7943}\\\phantom{26)}\underline{\phantom{}78\phantom{99}}\\\phantom{26)9}14\\\end{array}
Use the 3^{rd} digit 4 from dividend 7943
\begin{array}{l}\phantom{26)}030\phantom{6}\\26\overline{)7943}\\\phantom{26)}\underline{\phantom{}78\phantom{99}}\\\phantom{26)9}14\\\end{array}
Since 14 is less than 26, use the next digit 3 from dividend 7943 and add 0 to the quotient
\begin{array}{l}\phantom{26)}030\phantom{7}\\26\overline{)7943}\\\phantom{26)}\underline{\phantom{}78\phantom{99}}\\\phantom{26)9}143\\\end{array}
Use the 4^{th} digit 3 from dividend 7943
\begin{array}{l}\phantom{26)}0305\phantom{8}\\26\overline{)7943}\\\phantom{26)}\underline{\phantom{}78\phantom{99}}\\\phantom{26)9}143\\\phantom{26)}\underline{\phantom{9}130\phantom{}}\\\phantom{26)99}13\\\end{array}
Find closest multiple of 26 to 143. We see that 5 \times 26 = 130 is the nearest. Now subtract 130 from 143 to get reminder 13. Add 5 to quotient.
\text{Quotient: }305 \text{Reminder: }13
Since 13 is less than 26, stop the division. The reminder is 13. The topmost line 0305 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 305.