205÷26=7 more than 23.

The vertical formula is as follows: Rules for division of integers: 1) Starting from the high digit of the dividend, first see how many digits there are in the divisor, and then use the divisor to try to divide the first digits of the dividend. If it is smaller than the divisor, try dividing by one more digit; 2

) Write the quotient on which digit of the dividend you divide to; 3) The remaining number after each division must be smaller than the divisor.

Extended information: Notes on the vertical form of division: 1) When making the vertical form, the ones digit of the quotient must be aligned with the ones digit of the dividend.

2) The product of the quotient and the divisor is written below the dividend.

3) Finally, draw a horizontal line under the product.

4) Write the difference between the dividend and the product of the quotient and the divisor under the horizontal line.

The operational properties of division: 1) The dividend is expanded (reduced) n times, the divisor remains unchanged, and the quotient is expanded (reduced) n times accordingly.

2) The divisor expands (shrinks) n times, the dividend remains unchanged, and the quotient shrinks (expands) n times accordingly.