We look at the division of 319276 by 13 
Our goal is to divide 319276 by 13.

On to step 1:
13 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 13

Advancing to step 2:
13 can be fit into 31 2 times, resulting in a remainder of 5.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 26 away from 31, we end up with 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 13

Advancing to step 3:
The number 13 fits into 59 4 times, leaving a remainder of 7.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 52 from 59, we get 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 13

Advancing to step 4:
72 divided by 13 is 5 with a remainder of 7.
The next digit of our result is 5. 
Result so far: 245.0
The remainder is 7 after subtracting 65 from 72.
Take the next digit (7) from the dividend and append it to 7, then repeat: 77 / 13

On to step 5:
If we divide 77 by 13, we get 5 and a remainder of 12.
Use 5 as the next digit of our solution. 
Result so far: 2455.0
If we take 65 away from 77, we end up with 12.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 13

Step 6:
The number 13 fits into 126 9 times, leaving a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 24559.0
If we take 117 away from 126, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
If we divide 90 by 13, we get 6 and a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 24559.6
Subtract 78 from 90 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 8:
13 can be fit into 120 9 times, resulting in a remainder of 3.
The next digit of our result is 9. 
Result so far: 24559.69
Deduct 117 from 120 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 9:
13 goes into 30 2 times with a remainder of 4.
The next digit of our result is 2. 
Result so far: 24559.692
If we take 26 away from 30, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
13 can be fit into 40 3 times, resulting in a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 24559.6923
The remainder is 1 after subtracting 39 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 11:
13 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 24559.6923
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 12:
13 goes into 100 7 times with a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 24559.692307
Subtracting 91 from 100 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 13:
If we divide 90 by 13, we get 6 and a remainder of 12.
Put 6 as the next digit of the answer. 
Result so far: 24559.6923076
Subtracting 78 from 90 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 14:
13 goes into 120 9 times with a remainder of 3.
The next digit of our result is 9. 
Result so far: 24559.69230769
Subtracting 117 from 120 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The final result is 24559.69230769 with a remainder of 3e-09.