326180 ÷ 45 
We want to figure out the number of times 326180 can be divided by 45.

On to step 1:
If we divide 3 by 45, we get 0 and a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 45

Moving on to step 2:
If we divide 32 by 45, we get 0 and a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 45

Step 3:
45 can be fit into 326 7 times, resulting in a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 315 away from 326, we end up with 11.
Fetch the next digit (1) from the dividend, attach it to 11 and continue: 111 / 45

Advancing to step 4:
When dividing 111 by 45, we get 2 with a remainder of 21.
Put 2 as the next digit of the answer. 
Result so far: 72.0
Subtracting 90 from 111 leaves us with 21.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 45

Advancing to step 5:
45 goes into 218 4 times with a remainder of 38.
Put 4 as the next digit of the answer. 
Result so far: 724.0
Deduct 180 from 218 and we're left with 38.
Append the next digit (0) from the dividend to 38 and continue with: 380 / 45

Moving on to step 6:
45 can be fit into 380 8 times, resulting in a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 7248.0
Subtract 360 from 380 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
The number 45 fits into 200 4 times, leaving a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 7248.4
The remainder is 20 after subtracting 180 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
The number 45 fits into 200 4 times, leaving a remainder of 20.
The next digit of our result is 4. 
Result so far: 7248.44
Deduct 180 from 200 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 7248.44 with a remaining 0.02.