He spend $260 on 4 chairs:
To know how much he spent on each chair he must:
Divide 260 into 4
You first pick the firt digit of the dividend (260) and look if you can divide that digit into the divider (4) as in this case the firt digit 2 cannot be divided into 4 you take the first and secon digit (26) and divide it into 4 (how many times fix 4 in 26), this is equal to 6 times (this is the first digit of the quotient), then you multiply the 6 by 4 (6*4=24)and put the result under the 26 to substract it:
Now you lower the zero (of the 260) next to the result of the previous subtraction:
And divide 20 into 4 (how many times fix 4 in 20) this is equal to 5 times (this is the second digit of the quotient ) then you multiply the 5 by 4 (5/4 =20) and put the result under the 20 to substract it:
The remainder of 0 means the division has not decimal result, the result of 260 into 4 is an interger number (65)
The firt digit of the quotient is 6 because 26 into 4 is 6.
So
the division he did is the correct form to find how much cost each chair ($65)