We look at the division of 13926342 by 276 
We're looking to find how many times 276 goes into 13926342.

Let's proceed to step 1:
276 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 276

Step 2:
When dividing 13 by 276, we get 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 276

Step 3:
If we divide 139 by 276, we get 0 and a remainder of 139.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 139, we get 139.
Grab the next digit (2) from the dividend, add it to 139, then carry on: 1392 / 276

Advancing to step 4:
When dividing 1392 by 276, we get 5 with a remainder of 12.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 1380 away from 1392, we end up with 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 276

Moving on to step 5:
276 goes into 126 0 times with a remainder of 126.
The next digit of our result is 0. 
Result so far: 50.0
Deduct 0 from 126 and we're left with 126.
Grab the next digit (3) from the dividend, add it to 126, then carry on: 1263 / 276

Advancing to step 6:
When dividing 1263 by 276, we get 4 with a remainder of 159.
The next digit of our result is 4. 
Result so far: 504.0
Subtract 1104 from 1263 to get 159.
Include the next digit (4) from the dividend after 159, then repeat: 1594 / 276

Advancing to step 7:
276 goes into 1594 5 times with a remainder of 214.
Write down 5 as next digit of the result. 
Result so far: 5045.0
Subtracting 1380 from 1594 leaves us with 214.
Fetch the next digit (2) from the dividend, attach it to 214 and continue: 2142 / 276

Let's proceed to step 8:
When dividing 2142 by 276, we get 7 with a remainder of 210.
Put 7 as the next digit of the answer. 
Result so far: 50457.0
Subtracting 1932 from 2142 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Advancing to step 9:
If we divide 2100 by 276, we get 7 and a remainder of 168.
Record the quotient 7 as the next digit in the result. 
Result so far: 50457.7
Subtract 1932 from 2100 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Let's proceed to step 10:
276 can be fit into 1680 6 times, resulting in a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 50457.76
If we subtract 1656 from 1680, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 11:
276 goes into 240 0 times with a remainder of 240.
Write down 0 as next digit of the result. 
Result so far: 50457.76
Deduct 0 from 240 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Moving on to step 12:
2400 divided by 276 is 8 with a remainder of 192.
Write down 8 as next digit of the result. 
Result so far: 50457.7608
If we take 2208 away from 2400, we end up with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

On to step 13:
The number 276 fits into 1920 6 times, leaving a remainder of 264.
Record the quotient 6 as the next digit in the result. 
Result so far: 50457.76086
If we subtract 1656 from 1920, we get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Step 14:
276 goes into 2640 9 times with a remainder of 156.
Use 9 as the next digit of our solution. 
Result so far: 50457.760869
The remainder is 156 after subtracting 2484 from 2640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Let's proceed to step 15:
The number 276 fits into 1560 5 times, leaving a remainder of 180.
Use 5 as the next digit of our solution. 
Result so far: 50457.7608695
If we take 1380 away from 1560, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 16:
276 goes into 1800 6 times with a remainder of 144.
The number 6 becomes the next digit in our result. 
Result so far: 50457.76086956
Deduct 1656 from 1800 and we're left with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

In conclusion, the division gives 50457.76086956 with a balance of 1.44e-07.