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\begin{array}{l}\phantom{260)}\phantom{1}\\260\overline{)520}\\\end{array}
Use the 1^{st} digit 5 from dividend 520
\begin{array}{l}\phantom{260)}0\phantom{2}\\260\overline{)520}\\\end{array}
Since 5 is less than 260, use the next digit 2 from dividend 520 and add 0 to the quotient
\begin{array}{l}\phantom{260)}0\phantom{3}\\260\overline{)520}\\\end{array}
Use the 2^{nd} digit 2 from dividend 520
\begin{array}{l}\phantom{260)}00\phantom{4}\\260\overline{)520}\\\end{array}
Since 52 is less than 260, use the next digit 0 from dividend 520 and add 0 to the quotient
\begin{array}{l}\phantom{260)}00\phantom{5}\\260\overline{)520}\\\end{array}
Use the 3^{rd} digit 0 from dividend 520
\begin{array}{l}\phantom{260)}002\phantom{6}\\260\overline{)520}\\\phantom{260)}\underline{\phantom{}520\phantom{}}\\\phantom{260)999}0\\\end{array}
Find closest multiple of 260 to 520. We see that 2 \times 260 = 520 is the nearest. Now subtract 520 from 520 to get reminder 0. Add 2 to quotient.
\text{Quotient: }2 \text{Reminder: }0
Since 0 is less than 260, stop the division. The reminder is 0. The topmost line 002 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 2.