Find closest multiple of $26$ to $102$. We see that $3 \times 26 = 78$ is the nearest. Now subtract $78$ from $102$ to get reminder $24$. Add $3$ to quotient.
Find closest multiple of $26$ to $244$. We see that $9 \times 26 = 234$ is the nearest. Now subtract $234$ from $244$ to get reminder $10$. Add $9$ to quotient.
Since $10$ is less than $26$, stop the division. The reminder is $10$. The topmost line $0039$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $39$.