We look at the division of 13260012 by 438 
Our goal is to divide 13260012 by 438.

Step 1:
1 divided by 438 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
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 / 438

Advancing to step 2:
When dividing 13 by 438, we get 0 with a remainder of 13.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Bring next digit (2) of the dividend behind the 13 and repeat the process: 132 / 438

On to step 3:
When dividing 132 by 438, we get 0 with a remainder of 132.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 132, we end up with 132.
Take the next digit (6) from the dividend and append it to 132, then repeat: 1326 / 438

Let's proceed to step 4:
438 can be fit into 1326 3 times, resulting in a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 1314 from 1326 to get 12.
Fetch the next digit (0) from the dividend, attach it to 12 and continue: 120 / 438

Let's proceed to step 5:
When dividing 120 by 438, we get 0 with a remainder of 120.
Write down 0 as next digit of the result. 
Result so far: 30.0
The remainder is 120 after subtracting 0 from 120.
Grab the next digit (0) from the dividend, add it to 120, then carry on: 1200 / 438

Moving on to step 6:
If we divide 1200 by 438, we get 2 and a remainder of 324.
The number 2 becomes the next digit in our result. 
Result so far: 302.0
If we take 876 away from 1200, we end up with 324.
Include the next digit (1) from the dividend after 324, then repeat: 3241 / 438

Step 7:
438 can be fit into 3241 7 times, resulting in a remainder of 175.
Put 7 as the next digit of the answer. 
Result so far: 3027.0
The remainder is 175 after subtracting 3066 from 3241.
Take the next digit (2) from the dividend and append it to 175, then repeat: 1752 / 438

Going ahead to step 8:
When dividing 1752 by 438, we get 4 with a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 30274.0
If we subtract 1752 from 1752, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
The number 438 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 30274.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
The number 438 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 30274.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 30274.0, and the remainder is 0.0.