We look at the division of 70326021 by 201 
We're looking to find how many times 201 goes into 70326021.

On to step 1:
If we divide 7 by 201, we get 0 and a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (0) from the dividend to 7 and continue with: 70 / 201

Advancing to step 2:
201 can be fit into 70 0 times, resulting in a remainder of 70.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 70 after subtracting 0 from 70.
Fetch the next digit (3) from the dividend, attach it to 70 and continue: 703 / 201

On to step 3:
201 can be fit into 703 3 times, resulting in a remainder of 100.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 603 away from 703, we end up with 100.
Grab the next digit (2) from the dividend, add it to 100, then carry on: 1002 / 201

Moving on to step 4:
When dividing 1002 by 201, we get 4 with a remainder of 198.
Write down 4 as next digit of the result. 
Result so far: 34.0
If we subtract 804 from 1002, we get 198.
Include the next digit (6) from the dividend after 198, then repeat: 1986 / 201

Step 5:
When dividing 1986 by 201, we get 9 with a remainder of 177.
The number 9 becomes the next digit in our result. 
Result so far: 349.0
Subtracting 1809 from 1986 leaves us with 177.
Fetch the next digit (0) from the dividend, attach it to 177 and continue: 1770 / 201

Step 6:
1770 divided by 201 is 8 with a remainder of 162.
Use 8 as the next digit of our solution. 
Result so far: 3498.0
Subtract 1608 from 1770 to get 162.
Include the next digit (2) from the dividend after 162, then repeat: 1622 / 201

Step 7:
When dividing 1622 by 201, we get 8 with a remainder of 14.
Put 8 as the next digit of the answer. 
Result so far: 34988.0
Subtract 1608 from 1622 to get 14.
Append the next digit (1) from the dividend to 14 and continue with: 141 / 201

Let's proceed to step 8:
201 can be fit into 141 0 times, resulting in a remainder of 141.
Record the quotient 0 as the next digit in the result. 
Result so far: 349880.0
If we take 0 away from 141, we end up with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Moving on to step 9:
1410 divided by 201 is 7 with a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 349880.7
Subtracting 1407 from 1410 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 10:
If we divide 30 by 201, we get 0 and a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 349880.7
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 11:
If we divide 300 by 201, we get 1 and a remainder of 99.
Write down 1 as next digit of the result. 
Result so far: 349880.701
If we subtract 201 from 300, we get 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

Going ahead to step 12:
201 goes into 990 4 times with a remainder of 186.
Record the quotient 4 as the next digit in the result. 
Result so far: 349880.7014
Subtracting 804 from 990 leaves us with 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Advancing to step 13:
If we divide 1860 by 201, we get 9 and a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 349880.70149
The remainder is 51 after subtracting 1809 from 1860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 14:
If we divide 510 by 201, we get 2 and a remainder of 108.
Put 2 as the next digit of the answer. 
Result so far: 349880.701492
The remainder is 108 after subtracting 402 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

On to step 15:
The number 201 fits into 1080 5 times, leaving a remainder of 75.
The number 5 becomes the next digit in our result. 
Result so far: 349880.7014925
If we take 1005 away from 1080, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 16:
If we divide 750 by 201, we get 3 and a remainder of 147.
Use 3 as the next digit of our solution. 
Result so far: 349880.70149253
Deduct 603 from 750 and we're left with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

In conclusion, the division gives 349880.70149253 with a balance of 1.47e-07.