Should this be: (26xy^23-39y^32)/13y^26?
If so, then the first thing to do is divide top and bottom by 13: (2xy^23-3y^32)/y^26.
Now we can deal with the exponents. Divide both terms at the top by y^26: (2xy^-3-3y^6)=(2x/y^3)-3y^6. Remember that when we divide numbers with exponents, we subtract exponents (powers) of the same numbers. We can only divide x with powers by x with powers, and y with powers by y with powers. We can't divide x with powers by y with powers, for example.