Beat level 26 in 100 escapers will begin with an explanation of the room early. Look down the right hand desk drawer and grab a screwdriver in there and open the drawer of the desk to the left to get the canned dog food. Then go to the left to take a pair of binoculars in the white box on the wall.
Go to another room zoom in the left side of safe waste basket to pick up pieces of paper and a bottle of glue.
Combine pieces of paper with glue bottles, and binoculars with a screwdriver.
Then go to the window and look into the microscope on the table. Save binoculars / lens on the microscope and the paper underneath, then press the bottom of the microscope and the 5489 figure will appear.
Go back to the safe and open it by entering the number 5489, then take a can opener.
Combine canned dog food with can opener, and then store it in the bowl and the dog will stand, then grab the key at the bottom of the dog and use the key to open the door.
Now continue to the 100 Escapers Level 27 Explanation, or back to the 100 Escapers Level 25 Solution