0.8 DIVIDED INTO 26.08 =

Note: divided INTO not divided BY.

This means 26.08/0.8 = 32.6

You can also first rewrite 0.8 as 4/5 and then:

26.08 / 0.8 = 26.08 / (4/5) = 26.08 * 5/4 = 130.4 / 4 = 32.6

(0.8)/(26.08)

Divide 0.8 by 26.08 to get 0.03.
0.03