13261053 divided by 423 
We're looking to find how many times 423 goes into 13261053.

Moving on to step 1:
1 divided by 423 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 423

On to step 2:
The number 423 fits into 13 0 times, leaving 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 (2) from the dividend to 13 and continue with: 132 / 423

On to step 3:
423 can be fit into 132 0 times, resulting in a remainder of 132.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 132 leaves us with 132.
Take the next digit (6) from the dividend and append it to 132, then repeat: 1326 / 423

Let's proceed to step 4:
When dividing 1326 by 423, we get 3 with a remainder of 57.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 1269 from 1326 leaves us with 57.
Include the next digit (1) from the dividend after 57, then repeat: 571 / 423

Moving on to step 5:
423 goes into 571 1 times with a remainder of 148.
Write down 1 as next digit of the result. 
Result so far: 31.0
Deduct 423 from 571 and we're left with 148.
Include the next digit (0) from the dividend after 148, then repeat: 1480 / 423

Advancing to step 6:
423 can be fit into 1480 3 times, resulting in a remainder of 211.
Write down 3 as next digit of the result. 
Result so far: 313.0
Deduct 1269 from 1480 and we're left with 211.
Append the next digit (5) from the dividend to 211 and continue with: 2115 / 423

Let's proceed to step 7:
2115 divided by 423 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 3135.0
If we subtract 2115 from 2115, we get 0.
Append the next digit (3) from the dividend to 0 and continue with: 3 / 423

Step 8:
If we divide 3 by 423, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 31350.0
The remainder is 3 after subtracting 0 from 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 9:
The number 423 fits into 30 0 times, leaving a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 31350.0
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
When dividing 300 by 423, we get 0 with a remainder of 300.
Use 0 as the next digit of our solution. 
Result so far: 31350.0
Deduct 0 from 300 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 31350.0 with a remainder of 0.3.