We're dividing 401323 by 26 
We want to figure out the number of times 401323 can be divided by 26.

Advancing to step 1:
If we divide 4 by 26, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 26

On to step 2:
If we divide 40 by 26, we get 1 and a remainder of 14.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 26 from 40 and we're left with 14.
Take the next digit (1) from the dividend and append it to 14, then repeat: 141 / 26

Moving on to step 3:
If we divide 141 by 26, we get 5 and a remainder of 11.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Deduct 130 from 141 and we're left with 11.
Grab the next digit (3) from the dividend, add it to 11, then carry on: 113 / 26

On to step 4:
When dividing 113 by 26, we get 4 with a remainder of 9.
Use 4 as the next digit of our solution. 
Result so far: 154.0
The remainder is 9 after subtracting 104 from 113.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 26

Step 5:
The number 26 fits into 92 3 times, leaving a remainder of 14.
Use 3 as the next digit of our solution. 
Result so far: 1543.0
The remainder is 14 after subtracting 78 from 92.
Bring next digit (3) of the dividend behind the 14 and repeat the process: 143 / 26

Let's proceed to step 6:
26 can be fit into 143 5 times, resulting in a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 15435.0
Deduct 130 from 143 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
The number 26 fits into 130 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 15435.5
The remainder is 0 after subtracting 130 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
26 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 15435.5
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.

On to step 9:
26 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 15435.5
Subtracting 0 from 0 leaves us 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.

Our division results in 15435.5 with a remaining 0.0.