We look at the division of 326580 by 76 
We want to figure out the number of times 326580 can be divided by 76.

Step 1:
If we divide 3 by 76, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 76

Step 2:
76 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 76

Step 3:
76 can be fit into 326 4 times, resulting in a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 304 from 326 to get 22.
Grab the next digit (5) from the dividend, add it to 22, then carry on: 225 / 76

Going ahead to step 4:
If we divide 225 by 76, we get 2 and a remainder of 73.
Use 2 as the next digit of our solution. 
Result so far: 42.0
Subtracting 152 from 225 leaves us with 73.
Append the next digit (8) from the dividend to 73 and continue with: 738 / 76

Moving on to step 5:
76 can be fit into 738 9 times, resulting in a remainder of 54.
Record the quotient 9 as the next digit in the result. 
Result so far: 429.0
Subtracting 684 from 738 leaves us with 54.
Take the next digit (0) from the dividend and append it to 54, then repeat: 540 / 76

Advancing to step 6:
76 goes into 540 7 times with a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 4297.0
The remainder is 8 after subtracting 532 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
80 divided by 76 is 1 with a remainder of 4.
Put 1 as the next digit of the answer. 
Result so far: 4297.1
Deduct 76 from 80 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 8:
40 divided by 76 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 4297.1
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
When dividing 400 by 76, we get 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 4297.105
Deduct 380 from 400 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.

On to step 10:
The number 76 fits into 200 2 times, leaving a remainder of 48.
The next digit of our result is 2. 
Result so far: 4297.1052
If we subtract 152 from 200, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 11:
76 can be fit into 480 6 times, resulting in a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 4297.10526
Subtracting 456 from 480 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 12:
76 can be fit into 240 3 times, resulting in a remainder of 12.
Write down 3 as next digit of the result. 
Result so far: 4297.105263
Subtract 228 from 240 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 13:
120 divided by 76 is 1 with a remainder of 44.
The number 1 becomes the next digit in our result. 
Result so far: 4297.1052631
Subtracting 76 from 120 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 14:
When dividing 440 by 76, we get 5 with a remainder of 60.
The next digit of our result is 5. 
Result so far: 4297.10526315
The remainder is 60 after subtracting 380 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

After the division, we end up with 4297.10526315 and a remainder of 6e-08.