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The overarching trick here is (a) "short division" and (b) short division is usually taught left to right, but it works just as well right to left and you should use the one that seems easier.

To do \(5486\div 13\) it's easiest to go left to right: \[ 5486 \Rightarrow 286 \Rightarrow 26 \] aha we are done.

But to do \(4726\div 13\) it's much easier to to right to left \[ 4726 \Rightarrow 47\ne 39\] aha we are done.