We're dividing 130926 by 46 
We want to figure out the number of times 130926 can be divided by 46.

On to step 1:
The number 46 fits into 1 0 times, leaving 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.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 46

Let's proceed to step 2:
13 divided by 46 is 0 with a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Grab the next digit (0) from the dividend, add it to 13, then carry on: 130 / 46

Moving on to step 3:
130 divided by 46 is 2 with a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 38 after subtracting 92 from 130.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 46

On to step 4:
When dividing 389 by 46, we get 8 with a remainder of 21.
The number 8 becomes the next digit in our result. 
Result so far: 28.0
The remainder is 21 after subtracting 368 from 389.
Bring next digit (2) of the dividend behind the 21 and repeat the process: 212 / 46

Moving on to step 5:
46 can be fit into 212 4 times, resulting in a remainder of 28.
The next digit of our result is 4. 
Result so far: 284.0
Subtract 184 from 212 to get 28.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 46

On to step 6:
If we divide 286 by 46, we get 6 and a remainder of 10.
The number 6 becomes the next digit in our result. 
Result so far: 2846.0
Subtracting 276 from 286 leaves us 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.

On to step 7:
If we divide 100 by 46, we get 2 and a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2846.2
Subtract 92 from 100 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 8:
80 divided by 46 is 1 with a remainder of 34.
Put 1 as the next digit of the answer. 
Result so far: 2846.21
Deduct 46 from 80 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 9:
46 can be fit into 340 7 times, resulting in a remainder of 18.
The next digit of our result is 7. 
Result so far: 2846.217
Subtract 322 from 340 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
180 divided by 46 is 3 with a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 2846.2173
Subtracting 138 from 180 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 11:
The number 46 fits into 420 9 times, leaving a remainder of 6.
Use 9 as the next digit of our solution. 
Result so far: 2846.21739
The remainder is 6 after subtracting 414 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 12:
If we divide 60 by 46, we get 1 and a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 2846.217391
Subtracting 46 from 60 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 13:
46 goes into 140 3 times with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 2846.2173913
Subtract 138 from 140 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 14:
46 goes into 20 0 times with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 2846.2173913
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 2846.2173913 with a balance of 2e-08.