We divide 523926 by 13
We want to figure out the number of times 523926 can be divided by 13.

Advancing to step 1:
13 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 13

Going ahead to step 2:
If we divide 52 by 13, we get 4 and a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 52 away from 52, we end up with 0.
Include the next digit (3) from the dividend after 0, then repeat: 3 / 13

Step 3:
13 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 40.0
If we take 0 away from 3, we end up with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 13

Going ahead to step 4:
If we divide 39 by 13, we get 3 and a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 403.0
The remainder is 0 after subtracting 39 from 39.
Append the next digit (2) from the dividend to 0 and continue with: 2 / 13

Let's proceed to step 5:
13 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 4030.0
If we subtract 0 from 2, we get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 13

Advancing to step 6:
13 can be fit into 26 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 40302.0
The remainder is 0 after subtracting 26 from 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
0 divided by 13 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 40302.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
When dividing 0 by 13, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 40302.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 40302.0 with a remainder of 0.0.