How to do 24.89 / 26.15 with long division?

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How to do 24.89 / 26.15 with long division? Question is to find applied tax if 24.89 is pre-tax and 26.15 is post-tax. I'm aware of how to solve this with a calculator (1-(24.89/26.15))= ~.0482 = ~ 4-5 cents

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Multiply top and bottom by $100$, getting $\frac {2489}{2615}$. Then divide the way you were taught. As you say, if you want the difference from $1$, it is $1-\frac {2489}{2615}=\frac {126}{2615}\approx 0.0482$$